{
  "licence": {
    "data": "Each source below carries its publisher’s licence. Sources marked redistribute: false are linked to, not republished here.",
    "ours": {
      "name": "CC BY 4.0",
      "url": "https://creativecommons.org/licenses/by/4.0/",
      "covers": "our compilation, matching and derived values",
      "credit": "Tekstak Ltd (https://tek-stak.co.uk)"
    }
  },
  "generatedAt": "2026-09-29T01:00:03.501Z",
  "councilTaxYear": "2026-27",
  "boundaries": {
    "vintage": "May 2026",
    "attribution": "Source: Office for National Statistics licensed under the Open Government Licence v.3.0. Contains OS data © Crown copyright and database right 2026.",
    "sourceUrl": "https://services1.arcgis.com/ESMARspQHYMw9BZ9/arcgis/rest/services/Local_Authority_Districts_May_2026_Boundaries_UK_BUC/FeatureServer",
    "file": "boundaries/lad-2026.geojson"
  },
  "sources": {
    "boundaries": {
      "name": "Local Authority Districts, Boundaries UK BUC",
      "url": "https://geoportal.statistics.gov.uk/",
      "publisher": "Office for National Statistics",
      "period": "May 2026",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Source: Office for National Statistics licensed under the Open Government Licence v3.0. Contains OS data © Crown copyright and database right 2026."
      }
    },
    "lgsco": {
      "name": "Annual review of local government complaints",
      "url": "https://www.lgo.org.uk/information-centre/reports/annual-review-reports/local-government-complaint-reviews",
      "publisher": "Local Government and Social Care Ombudsman",
      "period": "2025-26",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "LGSCO reuse terms (accurate, unaltered, not for advertising)",
        "url": "https://www.lgo.org.uk/copyright",
        "redistribute": true,
        "attribution": "© Commission for Local Administration in England."
      }
    },
    "lgsco-reports": {
      "name": "Decisions: reports",
      "url": "https://www.lgo.org.uk/decisions",
      "publisher": "Local Government and Social Care Ombudsman",
      "period": "last five years",
      "asOf": "2026-07-23",
      "kind": "fetched",
      "licence": {
        "name": "LGSCO reuse terms (accurate, unaltered, not for advertising)",
        "url": "https://www.lgo.org.uk/copyright",
        "redistribute": true,
        "attribution": "© Commission for Local Administration in England."
      }
    },
    "spso": {
      "name": "SPSO annual statistics: complaints by authority",
      "url": "https://www.spso.org.uk/statistics",
      "publisher": "Scottish Public Services Ombudsman",
      "period": "2025-26",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "psow": {
      "name": "Open data: complaints closed",
      "url": "https://www.ombudsman.wales/open-data-2/",
      "publisher": "Public Services Ombudsman for Wales",
      "period": "2024-25",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "housing-ombudsman": {
      "name": "Annual complaints review: landlord tables",
      "url": "https://www.housing-ombudsman.org.uk/annual-complaint-review-reports/",
      "publisher": "Housing Ombudsman Service",
      "period": "2025-26",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "psaa": {
      "name": "Monthly audit opinion data",
      "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/",
      "publisher": "Public Sector Audit Appointments",
      "period": "2024-25",
      "asOf": "2026-08-31",
      "kind": "fetched",
      "licence": {
        "name": "PSAA copyright (no commercial republication without consent)",
        "url": "https://www.psaa.co.uk/legal/",
        "redistribute": false,
        "attribution": "Source: Public Sector Audit Appointments. Quoted council by council with a link; not republished."
      }
    },
    "audit-noncompliance": {
      "name": "Addressing the local audit backlog in England: non-compliance lists",
      "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2",
      "publisher": "Ministry of Housing, Communities and Local Government",
      "period": "2022-23, 2023-24, 2024-25",
      "asOf": "2026-03-26",
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "revenue-outturn": {
      "name": "Local authority revenue expenditure and financing: revenue outturn time series",
      "url": "https://www.gov.uk/government/collections/local-authority-revenue-expenditure-and-financing",
      "publisher": "Ministry of Housing, Communities and Local Government",
      "period": "2025-26",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "borrowing": {
      "name": "Local authority borrowing and investment live table",
      "url": "https://www.gov.uk/government/statistical-data-sets/live-tables-on-local-government-finance",
      "publisher": "Ministry of Housing, Communities and Local Government",
      "period": "30 June 2026",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "dwellings": {
      "name": "Council Taxbase statistics",
      "url": "https://www.gov.uk/government/collections/council-taxbase-statistics",
      "publisher": "Ministry of Housing, Communities and Local Government",
      "period": "2025",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "scotland-finance": {
      "name": "Scottish Local Government Finance Statistics",
      "url": "https://www.gov.scot/collections/local-government-finance-statistics/",
      "publisher": "Scottish Government",
      "period": "2024-25",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "ofsted": {
      "name": "Children's social care: local authority inspection outcomes",
      "url": "https://www.gov.uk/government/collections/childrens-social-care-statistics",
      "publisher": "Ofsted",
      "period": "as at 31 March 2026",
      "asOf": "2026-03-31",
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "cqc": {
      "name": "Local authority assessments",
      "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports",
      "publisher": "Care Quality Commission",
      "period": "latest assessment",
      "asOf": "2026-09-04",
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "roads": {
      "name": "Road condition statistics: data tables (RDC)",
      "url": "https://www.gov.uk/government/statistical-data-sets/road-condition-statistics-data-tables-rdc",
      "publisher": "Department for Transport",
      "period": "2024-25",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "recycling-england": {
      "name": "Local authority collected waste management: annual results",
      "url": "https://www.gov.uk/government/statistics/local-authority-collected-waste-management-annual-results",
      "publisher": "Department for Environment, Food and Rural Affairs",
      "period": "2024-25",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "recycling-scotland": {
      "name": "Household waste data",
      "url": "https://www.sepa.org.uk/environment/waste/waste-data/waste-data-reporting/household-waste-data/",
      "publisher": "Scottish Environment Protection Agency",
      "period": "2024",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0 (SEPA)",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains SEPA data © Scottish Environment Protection Agency and database right 2026. All rights reserved."
      }
    },
    "recycling-wales": {
      "name": "Local authority municipal waste management",
      "url": "https://stats.gov.wales/en-GB/f9314a75-6c2b-4baf-b8ef-383a2bc06125",
      "publisher": "Welsh Government",
      "period": "2024-25",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "planning-england": {
      "name": "Live tables on planning application statistics (P151, P153)",
      "url": "https://www.gov.uk/government/statistical-data-sets/live-tables-on-planning-application-statistics",
      "publisher": "Ministry of Housing, Communities and Local Government",
      "period": "24 months to end of June 2026",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "planning-scotland": {
      "name": "Planning applications statistics",
      "url": "https://www.gov.scot/collections/planning-statistics/",
      "publisher": "Scottish Government",
      "period": "2024-25",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "planning-wales": {
      "name": "Development management quarterly survey",
      "url": "https://www.gov.wales/development-management-quarterly-surveys",
      "publisher": "Welsh Government",
      "period": "January to March 2026",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "efs": {
      "name": "Exceptional Financial Support for local authorities",
      "url": "https://www.gov.uk/government/publications/exceptional-financial-support-for-local-authorities",
      "publisher": "Ministry of Housing, Communities and Local Government",
      "period": "2026-27, 2025-26, 2024-25, 2023-24",
      "asOf": "2026-02-23",
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "interventions": {
      "name": "Statutory best value inspections and interventions in England",
      "url": "https://www.gov.uk/government/collections/statutory-best-value-inspections-and-interventions-in-england",
      "publisher": "Ministry of Housing, Communities and Local Government",
      "period": "current and previous",
      "asOf": "2026-09-15",
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "council-tax-england-extras": {
      "name": "Council Tax levels set by local authorities in England",
      "url": "https://www.gov.uk/government/collections/council-tax-statistics",
      "publisher": "Ministry of Housing, Communities and Local Government",
      "period": "2026-27",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "council-tax-scotland-previous": {
      "name": "Council Tax by Band",
      "url": "https://www.gov.scot/publications/council-tax-datasets/",
      "publisher": "Scottish Government",
      "period": "2025-26",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "council-tax-wales-extras": {
      "name": "Council tax levels",
      "url": "https://www.gov.wales/council-tax-levels",
      "publisher": "Welsh Government",
      "period": "2026-27",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "population": {
      "name": "Population estimates: local authority based by single year of age (mid-year)",
      "url": "https://www.nomisweb.co.uk/datasets/pestsyoala",
      "publisher": "Office for National Statistics, via Nomis",
      "period": "mid-2025",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "scotland-band-d-equivalents": {
      "name": "Council Tax Base: Band D equivalents after Council Tax Reduction",
      "url": "https://www.gov.scot/publications/council-tax-datasets/",
      "publisher": "Scottish Government",
      "period": "September 2025",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "ni-rate-poundages": {
      "name": "Rate poundages",
      "url": "https://www.finance-ni.gov.uk/articles/rate-poundages",
      "publisher": "Department of Finance (Northern Ireland)",
      "period": "2026-27",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "niao-local-government": {
      "name": "Local Government Auditor’s Report",
      "url": "https://www.niauditoffice.gov.uk/publications/html-document/local-government-auditors-report-2025-html",
      "publisher": "Northern Ireland Audit Office",
      "period": "2023-24",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "elections": {
      "name": "Democracy Club elections and results data",
      "url": "https://democracyclub.org.uk/",
      "publisher": "Democracy Club (CC BY 4.0)",
      "period": "since 2022",
      "asOf": "2026-09-10",
      "kind": "fetched",
      "licence": {
        "name": "CC BY 4.0",
        "url": "https://creativecommons.org/licenses/by/4.0/",
        "redistribute": true,
        "attribution": "Licensed under CC BY 4.0 by the publisher named."
      }
    },
    "section114": {
      "name": "House of Commons Library, Local authority financial resilience (CBP-8520), May 2025",
      "url": "https://researchbriefings.files.parliament.uk/documents/CBP-8520/CBP-8520.pdf",
      "publisher": "House of Commons Library and the councils named",
      "period": "since 2018",
      "asOf": "2026-09-22",
      "kind": "manual",
      "lastVerified": "2026-09-22",
      "licence": {
        "name": "Open Parliament Licence v3.0",
        "url": "https://www.parliament.uk/site-information/copyright-parliament/open-parliament-licence/",
        "redistribute": true,
        "attribution": "Contains Parliamentary information licensed under the Open Parliament Licence v3.0."
      }
    },
    "referendum-limits": {
      "name": "Referendums Relating to Council Tax Increases (Principles) (England) Reports",
      "url": "https://assets.publishing.service.gov.uk/media/6989c723d3f57710b50a9bb4/Council_Tax_Referendum_Principles_Report_2026-27.pdf",
      "publisher": "Ministry of Housing, Communities and Local Government",
      "period": "2024-25, 2025-26, 2026-27",
      "asOf": "2026-09-22",
      "kind": "manual",
      "lastVerified": "2026-09-22",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "audit-scotland": {
      "name": "Best Value and annual audit reports",
      "url": "https://audit.scot/best-value",
      "publisher": "Accounts Commission and Audit Scotland",
      "period": "latest report",
      "asOf": "2026-09-22",
      "kind": "manual",
      "lastVerified": "2026-09-22",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "audit-wales": {
      "name": "Local reports and Annual Audit Summaries",
      "url": "https://www.audit.wales/publications",
      "publisher": "Audit Wales",
      "period": "latest report",
      "asOf": "2026-09-22",
      "kind": "manual",
      "lastVerified": "2026-09-22",
      "licence": {
        "name": "Auditor General for Wales copyright (free reuse, accurately and not misleadingly)",
        "url": "https://www.audit.wales/copyright-statement",
        "redistribute": true,
        "attribution": "© Auditor General for Wales."
      }
    },
    "pay": {
      "name": "Statements of accounts",
      "url": "/methodology/#council-report-cards",
      "publisher": "Each council",
      "period": "latest accounts",
      "asOf": "2026-09-22",
      "kind": "manual",
      "lastVerified": "2026-09-22",
      "licence": {
        "name": "Each council's own terms (usually the Open Government Licence v3.0)",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information published by the council named."
      }
    },
    "mhclg-ro": {
      "name": "Local authority revenue expenditure and financing: Revenue Outturn multi-year data set",
      "url": "https://assets.publishing.service.gov.uk/media/6ab26ffffe72ed1e2b02ee74/Revenue_Outturn_time_series_data_v4.csv",
      "publisher": "Ministry of Housing, Communities and Local Government",
      "period": "2025-26",
      "asOf": "2026-09-28",
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "scotgov-slgfs": {
      "name": "Scottish Local Government Finance Statistics",
      "url": "https://www.gov.scot/binaries/content/documents/govscot/publications/statistics/2026/02/scottish-local-government-finance-statistics-2024-25/documents/la-level---net-revenue-expenditure-by-subservice/la-level---net-revenue-expenditure-by-subservice/govscot%3Adocument/Scottish%2BLocal%2BGovernment%2BFinance%2BStatistics%2B%2528SLGFS%2529%2B2024-25%2B-%2BLA%2BLevel%2B-%2BNet%2BRevenue%2BExpenditure%2Bby%2BSubservice%2B-%2B2026-01-09.xlsx",
      "publisher": "Scottish Government",
      "period": "2024-25",
      "asOf": "2026-02-03",
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "statswales-ro": {
      "name": "Local authority revenue outturn expenditure and financing (StatsWales)",
      "url": "https://api.stats.gov.wales/v1/b483d2c5-e60e-4dfb-b03a-49df9e1931a0/download/csv",
      "publisher": "Welsh Government",
      "period": "2024-25",
      "asOf": "2025-10-16",
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    },
    "lgbf-env03a": {
      "name": "Local Government Benchmarking Framework: data table (cash), ENV03a net cost of street cleaning per 1,000 population",
      "url": "https://data.spatialhub.scot/dataset/9a3728b4-49ea-40af-ab10-fc0305bace84/resource/77c2bc92-ad24-401c-8b53-2160cd12e287/download/lgbf_data_table_cash.csv",
      "publisher": "Improvement Service (Spatial Hub Scotland)",
      "period": "2024-25",
      "asOf": null,
      "kind": "fetched",
      "licence": {
        "name": "Open Government Licence v3.0",
        "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
        "redistribute": true,
        "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
      }
    }
  },
  "averages": {
    "bandD": {
      "England": {
        "value": 2391.52,
        "label": "England average area Band D, MHCLG table 7",
        "basis": "published"
      },
      "Scotland": {
        "value": 1653.44,
        "label": "Scotland average Band D, Scottish Government",
        "basis": "published"
      },
      "Wales": {
        "value": 2326.14,
        "label": "Average of Welsh councils",
        "basis": "calculated"
      }
    },
    "changePercent": {
      "England": {
        "value": 4.9,
        "label": "England average rise, MHCLG table 7",
        "basis": "published"
      },
      "Scotland": {
        "value": 7.1,
        "label": "Change in the Scottish Government’s Scotland average",
        "basis": "calculated"
      },
      "Wales": {
        "value": 5.2,
        "label": "Wales average rise, Welsh Government table 2",
        "basis": "published"
      }
    },
    "perHead": {
      "England": {
        "value": 796,
        "label": "All English billing areas together",
        "basis": "calculated"
      },
      "Scotland": {
        "value": 638,
        "label": "All Scottish councils together",
        "basis": "calculated"
      },
      "Wales": {
        "value": 963,
        "label": "All Welsh councils together",
        "basis": "calculated"
      }
    },
    "complaintsRate": {
      "England": {
        "value": 86,
        "label": "LGSCO uphold rate for all bodies",
        "basis": "published"
      },
      "Scotland": {
        "value": 61,
        "label": "All Scottish councils together",
        "basis": "calculated"
      },
      "Wales": {
        "value": 13,
        "label": "All Welsh councils together",
        "basis": "calculated"
      }
    },
    "compliance": {
      "England": {
        "value": 99.9,
        "label": "LGSCO compliance rate for all bodies",
        "basis": "published"
      }
    },
    "satisfactoryRemedy": {
      "England": {
        "value": 13,
        "label": "LGSCO satisfactory remedy rate for all bodies",
        "basis": "published"
      }
    },
    "housingSevere": {
      "England": {
        "value": 465,
        "label": "Severe maladministration findings across the 290 landlords in the table",
        "basis": "published"
      }
    },
    "reservesPct": {
      "England": {
        "value": 49.6,
        "label": "All English billing authorities with returns, together",
        "basis": "calculated"
      },
      "Scotland": {
        "value": 16,
        "label": "All Scottish councils together",
        "basis": "calculated"
      }
    },
    "borrowingPerDwelling": {
      "England": {
        "value": 3474,
        "label": "All English billing authorities together (county borrowing not included)",
        "basis": "calculated"
      }
    },
    "recycling": {
      "England": {
        "value": 42,
        "label": "England household recycling rate, Defra",
        "basis": "published"
      },
      "Scotland": {
        "value": 44.3,
        "label": "Scotland household recycling rate, SEPA",
        "basis": "published"
      },
      "Wales": {
        "value": 68.4,
        "label": "Wales reuse, recycling and composting rate, Welsh Government",
        "basis": "published"
      }
    },
    "planningMajor": {
      "England": {
        "value": 91,
        "label": "England, MHCLG table P151",
        "basis": "published"
      }
    },
    "planningNonMajor": {
      "England": {
        "value": 90.7,
        "label": "England, MHCLG table P153",
        "basis": "published"
      },
      "Scotland": {
        "value": 62.9,
        "label": "Scotland, Scottish Government table 4",
        "basis": "published"
      },
      "Wales": {
        "value": 90.5,
        "label": "Wales average, Welsh Government table 1",
        "basis": "published"
      }
    },
    "roadsA": {
      "England": {
        "value": 5,
        "label": "England, DfT RDC0120",
        "basis": "published"
      }
    },
    "roadsBC": {
      "England": {
        "value": 7,
        "label": "England, DfT RDC0120",
        "basis": "published"
      }
    },
    "roadsUnclassified": {
      "England": {
        "value": 17,
        "label": "England, DfT RDC0130",
        "basis": "published"
      }
    },
    "ofstedGood": {
      "England": {
        "value": 73,
        "label": "Share of councils judged good or outstanding",
        "basis": "calculated"
      }
    },
    "cqcGood": {
      "England": {
        "value": 62,
        "label": "Share of assessed councils rated good or outstanding",
        "basis": "calculated"
      }
    },
    "auditByBackstop": {
      "England": {
        "value": 92,
        "label": "Share of all bodies in PSAA’s scheme with 2024-25 opinions delivered by the backstop date",
        "basis": "calculated"
      }
    },
    "councilTaxShare": {
      "England": {
        "value": 15.9,
        "label": "Median, England councils",
        "basis": "calculated"
      },
      "Scotland": {
        "value": 11.8,
        "label": "Median, Scotland councils",
        "basis": "calculated"
      },
      "Wales": {
        "value": 11.4,
        "label": "Median, Wales councils",
        "basis": "calculated"
      }
    },
    "perResident:education": {
      "England": {
        "value": 790.52,
        "label": "Median, England councils",
        "basis": "calculated"
      },
      "Scotland": {
        "value": 1447.56,
        "label": "Median, Scotland councils",
        "basis": "calculated"
      },
      "Wales": {
        "value": 1238.21,
        "label": "Median, Wales councils",
        "basis": "calculated"
      }
    },
    "perResident:childrens-social-care": {
      "England": {
        "value": 291.57,
        "label": "Median, England councils",
        "basis": "calculated"
      },
      "Scotland": {
        "value": 171.98,
        "label": "Median, Scotland councils",
        "basis": "calculated"
      },
      "Wales": {
        "value": 349.91,
        "label": "Median, Wales councils",
        "basis": "calculated"
      }
    },
    "perResident:adult-social-care": {
      "England": {
        "value": 453.16,
        "label": "Median, England councils",
        "basis": "calculated"
      },
      "Scotland": {
        "value": 701.13,
        "label": "Median, Scotland councils",
        "basis": "calculated"
      },
      "Wales": {
        "value": 615.07,
        "label": "Median, Wales councils",
        "basis": "calculated"
      }
    },
    "perResident:public-health": {
      "England": {
        "value": 62.41,
        "label": "Median, England councils",
        "basis": "calculated"
      }
    },
    "perResident:housing": {
      "England": {
        "value": 28.38,
        "label": "Median, England councils",
        "basis": "calculated"
      },
      "Scotland": {
        "value": 57.59,
        "label": "Median, Scotland councils",
        "basis": "calculated"
      },
      "Wales": {
        "value": 318.94,
        "label": "Median, Wales councils",
        "basis": "calculated"
      }
    },
    "perResident:highways-transport": {
      "England": {
        "value": 1.76,
        "label": "Median, England councils",
        "basis": "calculated"
      },
      "Scotland": {
        "value": 88.53,
        "label": "Median, Scotland councils",
        "basis": "calculated"
      },
      "Wales": {
        "value": 104.44,
        "label": "Median, Wales councils",
        "basis": "calculated"
      }
    },
    "perResident:environment": {
      "England": {
        "value": 67.51,
        "label": "Median, England councils",
        "basis": "calculated"
      },
      "Scotland": {
        "value": 136.95,
        "label": "Median, Scotland councils",
        "basis": "calculated"
      },
      "Wales": {
        "value": 166.32,
        "label": "Median, Wales councils",
        "basis": "calculated"
      }
    },
    "perResident:culture-leisure": {
      "England": {
        "value": 29.45,
        "label": "Median, England councils",
        "basis": "calculated"
      },
      "Scotland": {
        "value": 112.58,
        "label": "Median, Scotland councils",
        "basis": "calculated"
      },
      "Wales": {
        "value": 80.14,
        "label": "Median, Wales councils",
        "basis": "calculated"
      }
    },
    "perResident:planning-development": {
      "England": {
        "value": 22.12,
        "label": "Median, England councils",
        "basis": "calculated"
      },
      "Scotland": {
        "value": 34.38,
        "label": "Median, Scotland councils",
        "basis": "calculated"
      },
      "Wales": {
        "value": 62.95,
        "label": "Median, Wales councils",
        "basis": "calculated"
      }
    },
    "perResident:central": {
      "England": {
        "value": 45.33,
        "label": "Median, England councils",
        "basis": "calculated"
      },
      "Scotland": {
        "value": 85.52,
        "label": "Median, Scotland councils",
        "basis": "calculated"
      },
      "Wales": {
        "value": 91.69,
        "label": "Median, Wales councils",
        "basis": "calculated"
      }
    },
    "perResident:police": {
      "England": {
        "value": 7618.51,
        "label": "Median, England councils",
        "basis": "calculated"
      }
    },
    "perResident:fire": {
      "England": {
        "value": 49.25,
        "label": "Median, England councils",
        "basis": "calculated"
      }
    },
    "perResident:other": {
      "England": {
        "value": 3.79,
        "label": "Median, England councils",
        "basis": "calculated"
      },
      "Scotland": {
        "value": -0.82,
        "label": "Median, Scotland councils",
        "basis": "calculated"
      }
    },
    "perResident:culture-leisure.parks": {
      "England": {
        "value": 12.32,
        "label": "Median, England councils",
        "basis": "calculated"
      },
      "Scotland": {
        "value": 30.12,
        "label": "Median, Scotland councils",
        "basis": "calculated"
      },
      "Wales": {
        "value": 21.28,
        "label": "Median, Wales councils",
        "basis": "calculated"
      }
    },
    "perResident:environment.street-cleaning": {
      "England": {
        "value": 12.86,
        "label": "Median, England councils",
        "basis": "calculated"
      },
      "Wales": {
        "value": 20.33,
        "label": "Median, Wales councils",
        "basis": "calculated"
      }
    },
    "perResident:highways-transport.maintenance": {
      "England": {
        "value": 10.6,
        "label": "Median, England councils",
        "basis": "calculated"
      },
      "Scotland": {
        "value": 32.12,
        "label": "Median, Scotland councils",
        "basis": "calculated"
      },
      "Wales": {
        "value": 39.19,
        "label": "Median, Wales councils",
        "basis": "calculated"
      }
    }
  },
  "councils": [
    {
      "code": "S12000033",
      "name": "Aberdeen City",
      "nation": "Scotland",
      "slug": "aberdeen-city",
      "url": "/council-tax/scotland/aberdeen-city/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1747.54,
        "changePercent": 6.8,
        "previousBandD": 1636.27,
        "perHead": 751,
        "population": 230180
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 101,
        "decided": 90,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 533890,
        "reserves": 93070,
        "reservesPct": 17.4,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 1623377,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": {
        "year": "2024-25",
        "status": "audited",
        "threshold": 50000,
        "over": 1058,
        "previousYear": "2023-24",
        "previousOver": 1385,
        "allowances": 1202291,
        "previousAllowances": 1132768,
        "allowancesText": "Details of total remuneration paid to the Council's Councillors: Salaries 1,191,656 (2023/24 1,124,165); Expenses 10,635 (8,603); Total 1,202,291 (1,132,768)",
        "sourceName": "Aberdeen City, Aberdeen City Council Audited Annual Accounts 2024/25",
        "sourceUrl": "https://committees.aberdeencity.gov.uk/documents/s170737/CORS-25-169-ACCAuditedAnnualAccts24-25.pdf",
        "page": "PDF page 46 (printed page 45), Remuneration report Table 1",
        "lastVerified": "2026-09-24",
        "note": "Current = 2024/25, previous = 2023/24. Table 1: 'In bands of £5,000 the number of people who have received actual salary remuneration of greater than £50,000. This includes, where applicable, head teachers and other senior teaching staff.' Headcount; totals 1,058 (2024/25) and 1,385 (2023/24). 'Remuneration includes early retirement/voluntary severance costs.' The table does not say whether the senior employees in Table 5 are included. Dashes recorded as 0."
      },
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 43.1,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 60.1,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-05-13",
          "kind": "audit",
          "title": "Aberdeen City Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/aberdeen-city-council-annual-audit-202425"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,748, up 6.8% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2021-06-24",
          "kind": "audit",
          "title": "Best Value Assurance Report: Aberdeen City Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-assurance-report-aberdeen-city-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 14.1,
        "perResident": {
          "culture-leisure.parks": 23.07,
          "highways-transport.maintenance": 28.91,
          "education": 1168.14,
          "childrens-social-care": 218.81,
          "adult-social-care": 605.29,
          "housing": 62.28,
          "highways-transport": 16.29,
          "environment": 139.11,
          "culture-leisure": 95.43,
          "planning-development": 34.03,
          "central": 99.82,
          "other": -119.76
        }
      }
    },
    {
      "code": "S12000034",
      "name": "Aberdeenshire",
      "nation": "Scotland",
      "slug": "aberdeenshire",
      "url": "/council-tax/scotland/aberdeenshire/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1686.04,
        "changePercent": 10,
        "previousBandD": 1532.76,
        "perHead": 761,
        "population": 264640
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 94,
        "decided": 88,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 737531,
        "reserves": 62214,
        "reservesPct": 8.4,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 1016566,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 44.7,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 90.3,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,686, up 10.0% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2026-03-25",
          "kind": "audit",
          "title": "Best Value: Aberdeenshire Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-aberdeenshire-council"
        },
        {
          "date": "2026-03-24",
          "kind": "audit",
          "title": "Aberdeenshire Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/aberdeenshire-council-annual-audit-202425"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 14.2,
        "perResident": {
          "culture-leisure.parks": 28.68,
          "highways-transport.maintenance": 20.63,
          "education": 1503.89,
          "childrens-social-care": 175.71,
          "adult-social-care": 695.33,
          "housing": 32.03,
          "highways-transport": 96.51,
          "environment": 118.76,
          "culture-leisure": 95.6,
          "planning-development": 25.91,
          "central": 40.02,
          "other": 3.17
        }
      }
    },
    {
      "code": "E07000223",
      "name": "Adur",
      "nation": "England",
      "slug": "adur",
      "url": "/council-tax/england/adur/",
      "tier": "district",
      "county": "West Sussex County Council",
      "countyCode": "E10000032",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2548.28,
        "changePercent": 4.8,
        "previousBandD": 2432.5,
        "perHead": 894,
        "population": 64802
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 27,
        "decided": 17,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.5,
        "previous": {
          "year": "2024-25",
          "decided": 15,
          "rate": 67
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 8,
        "findings": 23,
        "severe": 2,
        "maladministrationRate": 86.4,
        "landlordName": "Adur District Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 9155,
        "reserves": 6739,
        "reservesPct": 73.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 47.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 179274,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 29052,
        "borrowingPerDwelling": 6171
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 41.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 95.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Reform UK 6, Labour Party 4, Independent 2, Green Party 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.adur.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,548, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-20",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Labour and Co-operative Party 9, Labour Party 4, Conservative and Unionist Party 1, Green Party 1, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.adur.2024-05-02/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Conservative and Unionist Party 7, Labour Party 5, Green Party 1, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.adur.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 21,
        "perResident": {
          "culture-leisure.parks": 13.9,
          "environment.street-cleaning": 9.49,
          "public-health": -0.03,
          "housing": 43.32,
          "highways-transport": -4.81,
          "environment": 44.34,
          "culture-leisure": 13.32,
          "planning-development": 29.13,
          "central": 52.78
        }
      }
    },
    {
      "code": "E07000032",
      "name": "Amber Valley",
      "nation": "England",
      "slug": "amber-valley",
      "url": "/council-tax/england/amber-valley/",
      "tier": "district",
      "county": "Derbyshire County Council",
      "countyCode": "E10000007",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2407.69,
        "changePercent": 4.8,
        "previousBandD": 2297.98,
        "perHead": 782,
        "population": 131894
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 10,
        "decided": 9,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 12,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 18171,
        "reserves": 29871,
        "reservesPct": 164.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 153.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 61607,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 31,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 99.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,408, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 42 seats won",
          "detail": "Labour Party 19, Conservative and Unionist Party 7, Labour and Co-operative Party 7, Green Party 6, Derbyshire Community Party 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.amber-valley.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 15 seats won",
          "detail": "Conservative and Unionist Party 9, Green Party 2, Labour and Co-operative Party 2, Labour Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.amber-valley.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14.9,
        "perResident": {
          "culture-leisure.parks": 10.08,
          "environment.street-cleaning": 5.08,
          "highways-transport.maintenance": 3.78,
          "housing": 10.76,
          "highways-transport": 3.65,
          "environment": 47.43,
          "culture-leisure": 38.71,
          "planning-development": 9.35,
          "central": 37.21,
          "other": 2.66
        }
      }
    },
    {
      "code": "S12000041",
      "name": "Angus",
      "nation": "Scotland",
      "slug": "angus",
      "url": "/council-tax/scotland/angus/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1598.65,
        "changePercent": 9.4,
        "previousBandD": 1461.52,
        "perHead": 623,
        "population": 114610
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 34,
        "decided": 28,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 328121,
        "reserves": 44633,
        "reservesPct": 13.6,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 168538,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 53.3,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 80.5,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-06-04",
          "kind": "audit",
          "title": "Best Value: Angus Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-angus-council"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,599, up 9.4% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2025-10-10",
          "kind": "audit",
          "title": "Angus Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/angus-council-annual-audit-202425"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 11.6,
        "perResident": {
          "culture-leisure.parks": 31.62,
          "highways-transport.maintenance": 58.49,
          "education": 1395.37,
          "childrens-social-care": 250.86,
          "adult-social-care": 664.99,
          "housing": 13.47,
          "highways-transport": 124.08,
          "environment": 139.36,
          "culture-leisure": 83.15,
          "planning-development": 23.87,
          "central": 167.27,
          "other": 0.51
        }
      }
    },
    {
      "code": "S12000035",
      "name": "Argyll & Bute",
      "nation": "Scotland",
      "slug": "argyll-and-bute",
      "url": "/council-tax/scotland/argyll-and-bute/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1783.33,
        "changePercent": 9.7,
        "previousBandD": 1625.64,
        "perHead": 813,
        "population": 87310
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 35,
        "decided": 30,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 297391,
        "reserves": 112705,
        "reservesPct": 37.9,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 152086,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 42.5,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 47.3,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-05-19",
          "kind": "audit",
          "title": "Argyll and Bute Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/argyll-and-bute-council-annual-audit-202425"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,783, up 9.7% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2025-04-03",
          "kind": "audit",
          "title": "Best Value: Argyll and Bute Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-argyll-and-bute-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 13.5,
        "perResident": {
          "culture-leisure.parks": 30.94,
          "highways-transport.maintenance": 86.12,
          "education": 1683.26,
          "childrens-social-care": 12.68,
          "adult-social-care": 963.69,
          "housing": 71.18,
          "highways-transport": 176.78,
          "environment": 241.58,
          "culture-leisure": 100.6,
          "planning-development": 56.6,
          "central": 107.02,
          "other": -7.24
        }
      }
    },
    {
      "code": "E07000224",
      "name": "Arun",
      "nation": "England",
      "slug": "arun",
      "url": "/council-tax/england/arun/",
      "tier": "district",
      "county": "West Sussex County Council",
      "countyCode": "E10000032",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2487.24,
        "changePercent": 4.9,
        "previousBandD": 2371.09,
        "perHead": 967,
        "population": 172326
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 34,
        "decided": 25,
        "investigated": 4,
        "upheld": 4,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 50,
        "compliance": 100,
        "upheldPer100k": 2.4,
        "previous": {
          "year": "2024-25",
          "decided": 17,
          "rate": 50
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 11,
        "findings": 27,
        "severe": 1,
        "maladministrationRate": 80.8,
        "landlordName": "Arun District Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 31285,
        "reserves": 17835,
        "reservesPct": 57,
        "previous": {
          "year": "2024-25",
          "reservesPct": 63.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 35460,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 79934,
        "borrowingPerDwelling": 444
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 43.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 76.7,
          "nonMajor": 97.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,487, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 54 seats won",
          "detail": "Conservative and Unionist Party 20, Liberal Democrats 14, Labour Party 8, Green Party 6, Independent 6",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.arun.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 15.8,
        "perResident": {
          "culture-leisure.parks": 13.24,
          "environment.street-cleaning": 15.85,
          "housing": 32.19,
          "highways-transport": -6.66,
          "environment": 63.93,
          "culture-leisure": 12.91,
          "planning-development": 19.78,
          "central": 51.81
        }
      }
    },
    {
      "code": "E07000170",
      "name": "Ashfield",
      "nation": "England",
      "slug": "ashfield",
      "url": "/council-tax/england/ashfield/",
      "tier": "district",
      "county": "Nottinghamshire County Council",
      "countyCode": "E10000024",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2608.76,
        "changePercent": 4.1,
        "previousBandD": 2506.63,
        "perHead": 696,
        "population": 130581
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 24,
        "decided": 15,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 10,
          "rate": 0
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 3,
        "findings": 5,
        "severe": 0,
        "maladministrationRate": 40,
        "landlordName": "Ashfield District Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 21516,
        "reserves": 27874,
        "reservesPct": 129.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 170.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 77346,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 58214,
        "borrowingPerDwelling": 1329
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 34.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 87.9,
          "nonMajor": 87.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,609, up 4.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 35 seats won",
          "detail": "Ashfield Independents 32, Conservative and Unionist Party 2, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.ashfield.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 11.4,
        "perResident": {
          "culture-leisure.parks": 0.52,
          "environment.street-cleaning": 20.1,
          "highways-transport.maintenance": 10.81,
          "housing": 35.52,
          "highways-transport": 11.59,
          "environment": 69.08,
          "culture-leisure": 1.75,
          "planning-development": 20.61,
          "central": 57.88
        }
      }
    },
    {
      "code": "E07000105",
      "name": "Ashford",
      "nation": "England",
      "slug": "ashford",
      "url": "/council-tax/england/ashford/",
      "tier": "district",
      "county": "Kent County Council",
      "countyCode": "E10000016",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2410.16,
        "changePercent": 4.3,
        "previousBandD": 2311.19,
        "perHead": 832,
        "population": 142523
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 31,
        "decided": 20,
        "investigated": 3,
        "upheld": 3,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 33,
        "compliance": 100,
        "upheldPer100k": 2.1,
        "previous": {
          "year": "2024-25",
          "decided": 18,
          "rate": null
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 5,
        "findings": 10,
        "severe": 1,
        "maladministrationRate": 70,
        "landlordName": "Ashford Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 15495,
        "reserves": 43595,
        "reservesPct": 281.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 171
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 286171,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 59505,
        "borrowingPerDwelling": 4809
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 48.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 95,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,410, up 4.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 47 seats won",
          "detail": "Conservative and Unionist Party 19, Labour Party 11, Ashford Independent 9, Green Party 8",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.ashford.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 9.1,
        "perResident": {
          "culture-leisure.parks": 11.92,
          "environment.street-cleaning": 17.32,
          "highways-transport.maintenance": 0.27,
          "housing": 51.05,
          "highways-transport": -8.97,
          "environment": 3.57,
          "culture-leisure": 17.08,
          "planning-development": 22.3,
          "central": 44.5
        }
      }
    },
    {
      "code": "E07000200",
      "name": "Babergh",
      "nation": "England",
      "slug": "babergh",
      "url": "/council-tax/england/babergh/",
      "tier": "district",
      "county": "Suffolk County Council",
      "countyCode": "E10000029",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2341.55,
        "changePercent": 4.9,
        "previousBandD": 2233.16,
        "perHead": 890,
        "population": 97833
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 15,
        "decided": 13,
        "investigated": 2,
        "upheld": 1,
        "rate": 50,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1,
        "previous": {
          "year": "2024-25",
          "decided": 13,
          "rate": 50
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 4,
        "findings": 9,
        "severe": 0,
        "maladministrationRate": 88.9,
        "landlordName": "Babergh District Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 19385,
        "reserves": 10001,
        "reservesPct": 51.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 55.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 119325,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 44498,
        "borrowingPerDwelling": 2682
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": null,
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 92.7,
          "nonMajor": 94.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,342, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 32 seats won",
          "detail": "Green Party 10, Independent 9, Conservative and Unionist Party 7, Liberal Democrats 5, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.babergh.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 19.3,
        "perResident": {
          "culture-leisure.parks": 13.27,
          "environment.street-cleaning": 6.58,
          "public-health": 0.34,
          "housing": 27.62,
          "highways-transport": -0.34,
          "environment": 51.1,
          "culture-leisure": 17.51,
          "planning-development": 34.73,
          "central": 42.6
        }
      }
    },
    {
      "code": "E09000002",
      "name": "Barking and Dagenham",
      "nation": "England",
      "slug": "barking-and-dagenham",
      "url": "/council-tax/england/barking-and-dagenham/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2198.51,
        "changePercent": 4.8,
        "previousBandD": 2098.14,
        "perHead": 531,
        "population": 238295
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 180,
        "decided": 147,
        "investigated": 22,
        "upheld": 20,
        "rate": 91,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 25,
        "compliance": 100,
        "upheldPer100k": 8.6,
        "previous": {
          "year": "2024-25",
          "decided": 134,
          "rate": 95
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 19,
        "findings": 56,
        "severe": 2,
        "maladministrationRate": 77.8,
        "landlordName": "London Borough of Barking and Dagenham"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 213962,
        "reserves": 123525,
        "reservesPct": 57.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 58.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 1586975,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 82109,
        "borrowingPerDwelling": 19328
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2023-09-04",
          "url": "https://reports.ofsted.gov.uk/provider/44/301"
        },
        "cqc": {
          "rating": "Outstanding",
          "date": "2025-11-19",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/barking-dagenham"
        },
        "roads": {
          "year": "2024-25",
          "a": 11,
          "bc": null,
          "unclassified": null
        },
        "recycling": {
          "year": "2024-25",
          "rate": 30.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 100,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-06-04",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, allocations",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 25-002-702.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/allocations/25-002-702"
        },
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 51 seats won",
          "detail": "Labour Party 38, Reform UK 9, Green Party 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.barking-and-dagenham.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,199, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 51 seats won",
          "detail": "Labour Party 51",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.barking-and-dagenham.2022-05-05/"
        },
        {
          "date": "2021-01-15",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, health and safety",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 18-018-324.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/environment-and-regulation/health-and-safety/18-018-324"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 9.4,
        "perResident": {
          "culture-leisure.parks": 7.78,
          "environment.street-cleaning": 16.68,
          "highways-transport.maintenance": 4.07,
          "education": 1596.59,
          "childrens-social-care": 425.68,
          "adult-social-care": 405.72,
          "public-health": 84.7,
          "housing": 149.11,
          "highways-transport": -70.03,
          "environment": 54.3,
          "culture-leisure": 18.88,
          "planning-development": 11.58,
          "central": -122.26
        }
      }
    },
    {
      "code": "E09000003",
      "name": "Barnet",
      "nation": "England",
      "slug": "barnet",
      "url": "/council-tax/england/barnet/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2132.6,
        "changePercent": 4.8,
        "previousBandD": 2035.52,
        "perHead": 832,
        "population": 408087
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 287,
        "decided": 222,
        "investigated": 40,
        "upheld": 33,
        "rate": 83,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 15,
        "compliance": 100,
        "upheldPer100k": 8.1,
        "previous": {
          "year": "2024-25",
          "decided": 187,
          "rate": 81
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 31,
        "findings": 80,
        "severe": 1,
        "maladministrationRate": 79.7,
        "landlordName": "London Borough of Barnet"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 328572,
        "reserves": 65268,
        "reservesPct": 19.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 18.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 1338792,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 160919,
        "borrowingPerDwelling": 8320
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 1480,
        "previousYear": "2024-25",
        "previousOver": 1384,
        "allowances": 977000,
        "previousAllowances": 1001000,
        "allowancesText": "Members' Allowances 977 (2024/25 1,001); Total 977 (1,001) £'000",
        "sourceName": "Barnet, 2025/26 Statement of Accounts (2025/26 Draft Statement of Accounts)",
        "sourceUrl": "https://www.barnet.gov.uk/sites/default/files/25-26_draft_statement_of_accounts_0.pdf",
        "page": "PDF page 108, Note 27",
        "lastVerified": "2026-09-24",
        "note": "'The number of employees who received taxable remuneration more than £50,000, excluding employer's pension contributions for the year and excluding employees in senior employee table (including teachers)'. Single total column (1,480 in 2025/26; 1,384 in 2024/25); top band '>£150,000'."
      },
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-07-23",
          "url": "https://reports.ofsted.gov.uk/provider/44/302"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-01-10",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/barnet-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 10,
          "bc": 14,
          "unclassified": 12
        },
        "recycling": {
          "year": "2024-25",
          "rate": 27.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 95.6,
          "nonMajor": 94.9,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 63 seats won",
          "detail": "Conservative and Unionist Party 31, Labour Party 31, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.barnet.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,133, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-24",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£79.6m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£55.7m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2025-01",
          "kind": "s114",
          "title": "Section 114(2) report issued",
          "detail": "The House of Commons Library gives the month only.",
          "sourceName": "House of Commons Library, CBP-8520",
          "url": "https://researchbriefings.files.parliament.uk/documents/CBP-8520/CBP-8520.pdf"
        },
        {
          "date": "2023-03-28",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, council tax",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-017-371.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/benefits-and-tax/council-tax/21-017-371"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 63 seats won",
          "detail": "Labour Party 36, Conservative and Unionist Party 22, Labour and Co-operative Party 5",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.barnet.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": true,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2025-26",
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 18.8,
        "perResident": {
          "culture-leisure.parks": 10.01,
          "environment.street-cleaning": 17.2,
          "highways-transport.maintenance": 9.41,
          "education": 1032.75,
          "childrens-social-care": 234.9,
          "adult-social-care": 448.97,
          "public-health": 51.01,
          "housing": 73.1,
          "highways-transport": 31.87,
          "environment": 55.58,
          "culture-leisure": 16.35,
          "planning-development": 21.23,
          "central": 7.18
        }
      }
    },
    {
      "code": "E08000038",
      "name": "Barnsley",
      "nation": "England",
      "slug": "barnsley",
      "url": "/council-tax/england/barnsley/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2325.96,
        "changePercent": 3.8,
        "previousBandD": 2241.35,
        "perHead": 628,
        "population": 252784
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 104,
        "decided": 74,
        "investigated": 5,
        "upheld": 4,
        "rate": 80,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 25,
        "compliance": 100,
        "upheldPer100k": 1.6,
        "previous": {
          "year": "2024-25",
          "decided": 56,
          "rate": 69
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 20,
        "findings": 38,
        "severe": 1,
        "maladministrationRate": 35.1,
        "landlordName": "Barnsley Metropolitan Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 242738,
        "reserves": 204855,
        "reservesPct": 84.4,
        "previous": null,
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 560481,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 115768,
        "borrowingPerDwelling": 4841
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2023-10-27",
          "url": "https://reports.ofsted.gov.uk/provider/44/370"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-07-01",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/barnsley-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 4,
          "unclassified": 27
        },
        "recycling": {
          "year": "2024-25",
          "rate": 45.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 81.6,
          "nonMajor": 81.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 63 seats won",
          "detail": "Reform UK 42, Labour Party 11, Liberal Democrats 8, Independent 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.barnsley.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,326, up 3.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-01",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 21 seats won",
          "detail": "Labour Party 17, Liberal Democrats 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.barnsley.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 21 seats won",
          "detail": "Labour Party 15, Liberal Democrats 4, Independent 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.barnsley.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 21 seats won",
          "detail": "Labour Party 16, Liberal Democrats 3, Conservative and Unionist Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.barnsley.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 17.5,
        "perResident": {
          "culture-leisure.parks": 1.46,
          "environment.street-cleaning": 17.51,
          "highways-transport.maintenance": -3.15,
          "education": 710.03,
          "childrens-social-care": 403.64,
          "adult-social-care": 390.84,
          "public-health": 103.32,
          "housing": 15.78,
          "highways-transport": 5.38,
          "environment": 121.92,
          "culture-leisure": 40.28,
          "planning-development": 28.71,
          "central": 61.72
        }
      }
    },
    {
      "code": "E07000066",
      "name": "Basildon",
      "nation": "England",
      "slug": "basildon",
      "url": "/council-tax/england/basildon/",
      "tier": "district",
      "county": "Essex County Council",
      "countyCode": "E10000012",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2327.24,
        "changePercent": 3.7,
        "previousBandD": 2244.63,
        "perHead": 744,
        "population": 193489
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 43,
        "decided": 40,
        "investigated": 9,
        "upheld": 6,
        "rate": 67,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 3.1,
        "previous": {
          "year": "2024-25",
          "decided": 51,
          "rate": 64
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 19,
        "findings": 44,
        "severe": 3,
        "maladministrationRate": 76.2,
        "landlordName": "Basildon Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 36211,
        "reserves": 41054,
        "reservesPct": 113.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 141.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 518476,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 80300,
        "borrowingPerDwelling": 6457
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 47.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 95.3,
          "nonMajor": 83.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Reform UK 11, Conservative and Unionist Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.basildon.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,327, up 3.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2024-25",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 42 seats won",
          "detail": "Labour Party 18, Conservative and Unionist Party 13, Independent 6, Wickford Independents 5",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.basildon.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Conservative and Unionist Party 6, Labour Party 6, Independent 1, Wickford Independents 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.basildon.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Conservative and Unionist Party 10, Independent 2, Labour and Co-operative Party 1, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.basildon.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14.2,
        "perResident": {
          "culture-leisure.parks": 24.08,
          "environment.street-cleaning": 20.55,
          "housing": 20.96,
          "highways-transport": -2,
          "environment": 66.83,
          "culture-leisure": 40,
          "planning-development": 16.52,
          "central": 35.38
        }
      }
    },
    {
      "code": "E07000084",
      "name": "Basingstoke and Deane",
      "nation": "England",
      "slug": "basingstoke-and-deane",
      "url": "/council-tax/england/basingstoke-and-deane/",
      "tier": "district",
      "county": "Hampshire County Council",
      "countyCode": "E10000014",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2255.21,
        "changePercent": 5,
        "previousBandD": 2147.87,
        "perHead": 819,
        "population": 194037
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 13,
        "decided": 9,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 10,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 12014,
        "reserves": 56540,
        "reservesPct": 470.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 1025
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 85,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 82111,
        "borrowingPerDwelling": 1
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 29.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 87,
          "nonMajor": 84.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Basingstoke & Deane Independents 5, Liberal Democrats 4, Conservative and Unionist Party 3, Reform UK 2, Green Party 1, Independent 1, Labour and Co-operative Party 1, Labour Party 1, The All In Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.basingstoke-and-deane.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,255, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-12",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Basingstoke & Deane Independents 4, Conservative and Unionist Party 4, Liberal Democrats 4, Labour Party 2, Green Party 1, Independent 1, Labour and Co-operative Party 1, Women's Equality Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.basingstoke-and-deane.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Conservative and Unionist Party 6, Labour Party 4, Basingstoke & Deane Independents 3, Liberal Democrats 3, Independent 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.basingstoke-and-deane.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Conservative and Unionist Party 7, Basingstoke & Deane Independents 4, Labour Party 4, Liberal Democrats 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.basingstoke-and-deane.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 8.4,
        "perResident": {
          "culture-leisure.parks": 33.7,
          "environment.street-cleaning": 26.22,
          "highways-transport.maintenance": 4.37,
          "housing": 26.74,
          "highways-transport": 0.04,
          "environment": 80.08,
          "culture-leisure": 50.92,
          "planning-development": 34.72,
          "central": 8.07
        }
      }
    },
    {
      "code": "E07000171",
      "name": "Bassetlaw",
      "nation": "England",
      "slug": "bassetlaw",
      "url": "/council-tax/england/bassetlaw/",
      "tier": "district",
      "county": "Nottinghamshire County Council",
      "countyCode": "E10000024",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2644.95,
        "changePercent": 4.2,
        "previousBandD": 2539.53,
        "perHead": 816,
        "population": 126454
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 19,
        "decided": 14,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.8,
        "previous": {
          "year": "2024-25",
          "decided": 10,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 13345,
        "reserves": 20846,
        "reservesPct": 156.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 110.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 92163,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 57862,
        "borrowingPerDwelling": 1593
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 27.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 89.2,
          "nonMajor": 85.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,645, up 4.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 48 seats won",
          "detail": "Labour Party 38, Conservative and Unionist Party 8, Independent 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bassetlaw.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 12.8,
        "perResident": {
          "culture-leisure.parks": 11.02,
          "environment.street-cleaning": 9.29,
          "housing": 21.41,
          "highways-transport": -1.64,
          "environment": 65.57,
          "culture-leisure": 23.53,
          "planning-development": 30.32,
          "central": 39.06
        }
      }
    },
    {
      "code": "E06000022",
      "name": "Bath and North East Somerset",
      "nation": "England",
      "slug": "bath-and-north-east-somerset",
      "url": "/council-tax/england/bath-and-north-east-somerset/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2383.42,
        "changePercent": 5.2,
        "previousBandD": 2265.8,
        "perHead": 846,
        "population": 200898
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 59,
        "decided": 45,
        "investigated": 11,
        "upheld": 9,
        "rate": 82,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 22,
        "compliance": 100,
        "upheldPer100k": 4.5,
        "previous": {
          "year": "2024-25",
          "decided": 28,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 181252,
        "reserves": 89266,
        "reservesPct": 49.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 55.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 295991,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 87140,
        "borrowingPerDwelling": 3397
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2025-08-05",
          "url": "https://reports.ofsted.gov.uk/provider/44/800"
        },
        "cqc": null,
        "roads": {
          "year": "2024-25",
          "a": 5,
          "bc": 17,
          "unclassified": 24
        },
        "recycling": {
          "year": "2024-25",
          "rate": 56.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 90.4,
          "nonMajor": 85.9,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,383, up 5.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-09-29",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-06-22",
          "kind": "election",
          "title": "Local election: 2 seats won",
          "detail": "Labour Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bath-and-north-east-somerset.2023-06-22/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 57 seats won",
          "detail": "Liberal Democrats 41, Independent 5, Conservative and Unionist Party 3, Green Party 3, Labour Party 3, Labour and Co-operative Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bath-and-north-east-somerset.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 23.9,
        "perResident": {
          "culture-leisure.parks": 19.13,
          "environment.street-cleaning": 25.19,
          "highways-transport.maintenance": 24.62,
          "education": 567.92,
          "childrens-social-care": 289.65,
          "adult-social-care": 415.21,
          "public-health": 53.73,
          "housing": 37.03,
          "highways-transport": 1.05,
          "environment": 114.48,
          "culture-leisure": -26.36,
          "planning-development": 52.7,
          "central": 46.95
        }
      }
    },
    {
      "code": "E06000055",
      "name": "Bedford",
      "nation": "England",
      "slug": "bedford",
      "url": "/council-tax/england/bedford/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2471.74,
        "changePercent": 5.1,
        "previousBandD": 2350.94,
        "perHead": 819,
        "population": 196398
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 74,
        "decided": 55,
        "investigated": 7,
        "upheld": 5,
        "rate": 71,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 20,
        "compliance": 100,
        "upheldPer100k": 2.6,
        "previous": {
          "year": "2024-25",
          "decided": 47,
          "rate": 88
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 187456,
        "reserves": 29944,
        "reservesPct": 16,
        "previous": {
          "year": "2024-25",
          "reservesPct": 11.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 121730,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 81154,
        "borrowingPerDwelling": 1500
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2025-08-27",
          "url": "https://reports.ofsted.gov.uk/provider/44/822"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-03-18",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/bedford-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 5,
          "unclassified": 16
        },
        "recycling": {
          "year": "2024-25",
          "rate": 36.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 83.7,
          "nonMajor": 84.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,472, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£58.0m (support agreed in-principle); £22.0m (support agreed in-principle for 2025-26)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 46 seats won",
          "detail": "Conservative and Unionist Party 14, Labour Party 14, Liberal Democrats 13, Green Party 3, Independent 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bedford.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 24.5,
        "perResident": {
          "culture-leisure.parks": 17.26,
          "environment.street-cleaning": 10.75,
          "highways-transport.maintenance": 11.59,
          "education": 796.89,
          "childrens-social-care": 338.71,
          "adult-social-care": 472.29,
          "public-health": 55.58,
          "housing": 84.99,
          "highways-transport": 47.03,
          "environment": 82.04,
          "culture-leisure": 42.07,
          "planning-development": 9.42,
          "central": 30.72,
          "other": 12.19
        }
      }
    },
    {
      "code": "E09000004",
      "name": "Bexley",
      "nation": "England",
      "slug": "bexley",
      "url": "/council-tax/england/bexley/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2366.36,
        "changePercent": 4.8,
        "previousBandD": 2258.03,
        "perHead": 796,
        "population": 257103
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 88,
        "decided": 75,
        "investigated": 8,
        "upheld": 6,
        "rate": 75,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 33,
        "compliance": 100,
        "upheldPer100k": 2.3,
        "previous": {
          "year": "2024-25",
          "decided": 80,
          "rate": 65
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 210277,
        "reserves": 58544,
        "reservesPct": 27.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 28.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 245584,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 101777,
        "borrowingPerDwelling": 2413
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2023-03-24",
          "url": "https://reports.ofsted.gov.uk/provider/44/303"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-09-04",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/bexley-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 5,
          "bc": null,
          "unclassified": 12
        },
        "recycling": {
          "year": "2024-25",
          "rate": 48,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 97.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 45 seats won",
          "detail": "Conservative and Unionist Party 29, Labour Party 9, Reform UK 7",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bexley.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,366, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-17",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 45 seats won",
          "detail": "Conservative and Unionist Party 33, Labour Party 12",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bexley.2022-05-05/"
        },
        {
          "date": "2021-05-26",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, charging",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-010-198.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/charging/19-010-198"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 27.5,
        "perResident": {
          "culture-leisure.parks": 20.03,
          "environment.street-cleaning": 19.2,
          "highways-transport.maintenance": 15.39,
          "education": 685.7,
          "childrens-social-care": 251.76,
          "adult-social-care": 353.54,
          "public-health": 48.99,
          "housing": 64.08,
          "highways-transport": 27.44,
          "environment": 118.22,
          "culture-leisure": 39.79,
          "planning-development": 10.24,
          "central": 36.23
        }
      }
    },
    {
      "code": "E08000025",
      "name": "Birmingham",
      "nation": "England",
      "slug": "birmingham",
      "url": "/council-tax/england/birmingham/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2362.9,
        "changePercent": 5.2,
        "previousBandD": 2245.41,
        "perHead": 553,
        "population": 1176960
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 747,
        "decided": 655,
        "investigated": 128,
        "upheld": 113,
        "rate": 88,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 8,
        "compliance": 100,
        "upheldPer100k": 9.5,
        "previous": {
          "year": "2024-25",
          "decided": 572,
          "rate": 82
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 91,
        "findings": 197,
        "severe": 9,
        "maladministrationRate": 76.4,
        "landlordName": "Birmingham City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 1135493,
        "reserves": 906804,
        "reservesPct": 79.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 92.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 3486107,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 467326,
        "borrowingPerDwelling": 7460
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 2973,
        "previousYear": "2024-25",
        "previousOver": 2509,
        "allowances": 2600000,
        "previousAllowances": 2600000,
        "allowancesText": "Allowances paid to Members of the Council in 2025/26 totalled £2.6m (2024/25: £2.6m). These figures include Members' allowances and expenses.",
        "sourceName": "Birmingham, Draft Statement of Accounts 2025/26",
        "sourceUrl": "https://www.birmingham.gov.uk/download/downloads/id/31848/draft_statement_of_accounts_2025_to_2026.pdf",
        "page": "PDF page 137",
        "lastVerified": "2026-09-24",
        "note": "Council uses £10,000 bands with a top band of £120,000+. Headed 'Other Council employees receiving more than £50,000 remuneration for the year (excluding employer's pension contributions)'; split into 'Teaching Staff & Staff in Schools' and 'Other Council Employees'. Staff within Voluntary Aided and Foundation schools are excluded. Figures include employees with planned termination payments (94 in 2025/26)."
      },
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2023-04-18",
          "url": "https://reports.ofsted.gov.uk/provider/44/330"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-05-13",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/birmingham-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 4,
          "unclassified": 8
        },
        "recycling": {
          "year": "2024-25",
          "rate": 20.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 80.8,
          "nonMajor": 74.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 101 seats won",
          "detail": "Reform UK 23, Green Party 19, Conservative and Unionist Party 16, Labour Party 16, Independent 13, Liberal Democrats 12, Labour and Co-operative Party 1, Workers Party of Britain 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.birmingham.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,363, up 5.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-12-01",
          "kind": "inspection",
          "title": "Ministerial response to Commissioners’ third report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/birmingham-city-council-ministerial-response-to-commissioners-third-report"
        },
        {
          "date": "2025-12-01",
          "kind": "inspection",
          "title": "Commissioners’ Third Report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/birmingham-city-council-commissioners-third-report"
        },
        {
          "date": "2025-04-03",
          "kind": "inspection",
          "title": "Ministerial response to the Commissioners’ second report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/birmingham-city-council-ministerial-response-to-the-commissioners-second-report"
        },
        {
          "date": "2025-04-01",
          "kind": "referendum-limit",
          "title": "Council tax referendum limit for 2025-26 set at 7.5%",
          "detail": "Set for this council in the government’s referendum principles report, above the standard limit.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://assets.publishing.service.gov.uk/media/67a0d24b1f9e7f7dcc7b3fdb/The_Referendums_Relating_to_Council_Tax_Increases__Principles___England__Report_2025-26_web.pdf"
        },
        {
          "date": "2025-03-31",
          "kind": "inspection",
          "title": "Commissioners’ second report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/birmingham-city-council-commissioners-second-report"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£180.0m (support agreed in-principle); Note: For support agreed in-principle for 2024-25, this has been revised to £490.0m (from £685.0m)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-10-22",
          "kind": "inspection",
          "title": "Ministerial response to the Commissioners’ first report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/birmingham-city-council-ministerial-response-to-the-commissioners-first-report"
        },
        {
          "date": "2024-10-22",
          "kind": "inspection",
          "title": "Commissioners’ first report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/birmingham-city-council-commissioners-first-report"
        },
        {
          "date": "2024-04-01",
          "kind": "referendum-limit",
          "title": "Council tax referendum limit for 2024-25 set at 10%",
          "detail": "Set for this council in the government’s referendum principles report, above the standard limit.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://assets.publishing.service.gov.uk/media/65bd19bd704282001375215c/CT_Referendum_Principles_for_2024-25.pdf"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2024-25",
          "detail": "£685.0m (support agreed in-principle); This was subsequently revised to: £490.0m (support agreed in-principle for 2024-25); £570.1m agreed in-principle covering: 2020-21: £288.4m; 2021-22: £109.5m; 2022-23: £172.2m",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2024-25"
        },
        {
          "date": "2023-10-05",
          "kind": "intervention",
          "title": "Directions made under the Local Government Act 1999",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/birmingham-city-council-directions-made-under-the-local-government-act-1999"
        },
        {
          "date": "2023-09-05",
          "kind": "s114",
          "title": "Section 114(3) report issued",
          "sourceName": "Birmingham City Council",
          "url": "https://www.birmingham.gov.uk/news/article/1381/statement_regarding_section_114_notice"
        },
        {
          "date": "2023-02-09",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, disabled children",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-015-635.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/disabled-children/21-015-635"
        },
        {
          "date": "2022-10-13",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-015-013.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/21-015-013"
        },
        {
          "date": "2022-09-13",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, refuse and recycling",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-001-880.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/environment-and-regulation/refuse-and-recycling/22-001-880"
        },
        {
          "date": "2022-09-13",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, refuse and recycling",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-002-457.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/environment-and-regulation/refuse-and-recycling/22-002-457"
        },
        {
          "date": "2022-09-13",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, refuse and recycling",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-015-723.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/environment-and-regulation/refuse-and-recycling/21-015-723"
        },
        {
          "date": "2022-09-02",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, residential care",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-003-197.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/residential-care/21-003-197"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 101 seats won",
          "detail": "Labour Party 52, Conservative and Unionist Party 22, Labour and Co-operative Party 13, Liberal Democrats 12, Green Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.birmingham.2022-05-05/"
        },
        {
          "date": "2022-03-08",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, disabled children",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-000-323.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/disabled-children/21-000-323"
        },
        {
          "date": "2021-11-01",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, refuse and recycling",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-011-230.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/environment-and-regulation/refuse-and-recycling/20-011-230"
        },
        {
          "date": "2021-10-12",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, allocations",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-007-658.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/allocations/20-007-658"
        },
        {
          "date": "2021-05-07",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, school transport",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-016-798.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/school-transport/19-016-798"
        },
        {
          "date": "2021-05-07",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, school transport",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-019-859.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/school-transport/19-019-859"
        }
      ],
      "flags": {
        "s114Since2018": true,
        "currentIntervention": true,
        "efsThisYear": false,
        "efsYears": [
          "2024-25",
          "2025-26"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 12.3,
        "perResident": {
          "culture-leisure.parks": 18,
          "environment.street-cleaning": 21.35,
          "highways-transport.maintenance": 95.14,
          "education": 976.02,
          "childrens-social-care": 330.84,
          "adult-social-care": 459.18,
          "public-health": 104.45,
          "housing": 80.66,
          "highways-transport": 92.18,
          "environment": 101.1,
          "culture-leisure": 64.56,
          "planning-development": -6.07,
          "central": 36.87,
          "other": 21.39
        }
      }
    },
    {
      "code": "E07000129",
      "name": "Blaby",
      "nation": "England",
      "slug": "blaby",
      "url": "/council-tax/england/blaby/",
      "tier": "district",
      "county": "Leicestershire County Council",
      "countyCode": "E10000018",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2490.22,
        "changePercent": 3.5,
        "previousBandD": 2406.77,
        "perHead": 802,
        "population": 108423
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 14,
        "decided": 11,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 13,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 16347,
        "reserves": 23813,
        "reservesPct": 145.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 113
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 4000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 44906,
        "borrowingPerDwelling": 89
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 40.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 92.9,
          "nonMajor": 92.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,490, up 3.5% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Azets Audit Services Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 34 seats won",
          "detail": "Conservative and Unionist Party 19, Liberal Democrats 9, Labour Party 4, Green Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.blaby.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14.1,
        "perResident": {
          "culture-leisure.parks": 7.66,
          "environment.street-cleaning": 5.97,
          "childrens-social-care": 1.38,
          "adult-social-care": 0.05,
          "public-health": 0.47,
          "housing": 9.32,
          "highways-transport": -0.2,
          "environment": 42.67,
          "culture-leisure": 4.58,
          "planning-development": 24.61,
          "central": 44.32
        }
      }
    },
    {
      "code": "E06000008",
      "name": "Blackburn with Darwen",
      "nation": "England",
      "slug": "blackburn-with-darwen",
      "url": "/council-tax/england/blackburn-with-darwen/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2455.27,
        "changePercent": 5.1,
        "previousBandD": 2337.17,
        "perHead": 573,
        "population": 163801
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 44,
        "decided": 32,
        "investigated": 3,
        "upheld": 3,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.8,
        "previous": {
          "year": "2024-25",
          "decided": 35,
          "rate": 78
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 146814,
        "reserves": 92401,
        "reservesPct": 62.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 56
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 108263,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 64249,
        "borrowingPerDwelling": 1685
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2025-04-23",
          "url": "https://reports.ofsted.gov.uk/provider/44/889"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-07-24",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/blackburn-darwen"
        },
        "roads": {
          "year": "2024-25",
          "a": 4,
          "bc": 12,
          "unclassified": 25
        },
        "recycling": {
          "year": "2024-25",
          "rate": 28.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 100,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Reform UK 9, Independent 6, Labour Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.blackburn-with-darwen.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,455, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Independent 8, Labour Party 7, Conservative and Unionist Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.blackburn-with-darwen.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Labour Party 13, Conservative and Unionist Party 3, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.blackburn-with-darwen.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13,
        "perResident": {
          "culture-leisure.parks": 9.55,
          "environment.street-cleaning": 14.96,
          "highways-transport.maintenance": -11.2,
          "education": 1044.9,
          "childrens-social-care": 399.95,
          "adult-social-care": 491.65,
          "public-health": 121.17,
          "housing": 32.11,
          "highways-transport": 20.77,
          "environment": 99.18,
          "culture-leisure": 63.93,
          "planning-development": 25.74,
          "central": 73.7
        }
      }
    },
    {
      "code": "E06000009",
      "name": "Blackpool",
      "nation": "England",
      "slug": "blackpool",
      "url": "/council-tax/england/blackpool/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2513.22,
        "changePercent": 5.1,
        "previousBandD": 2392.21,
        "perHead": 691,
        "population": 143492
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 60,
        "decided": 54,
        "investigated": 4,
        "upheld": 4,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 50,
        "compliance": 100,
        "upheldPer100k": 2.8,
        "previous": {
          "year": "2024-25",
          "decided": 42,
          "rate": 80
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 178671,
        "reserves": 27509,
        "reservesPct": 15.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 20.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 605709,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 72697,
        "borrowingPerDwelling": 8332
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2023-02-01",
          "url": "https://reports.ofsted.gov.uk/provider/44/890"
        },
        "cqc": {
          "rating": "Inadequate",
          "date": "2025-08-06",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/blackpool-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 4,
          "bc": 6,
          "unclassified": 7
        },
        "recycling": {
          "year": "2024-25",
          "rate": 40.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 88.9,
          "nonMajor": 83.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,513, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-24",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 42 seats won",
          "detail": "Labour Party 28, Conservative and Unionist Party 14",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.blackpool.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13.9,
        "perResident": {
          "culture-leisure.parks": 5.69,
          "environment.street-cleaning": 45.97,
          "highways-transport.maintenance": 8.71,
          "education": 490.97,
          "childrens-social-care": 622.34,
          "adult-social-care": 582.19,
          "public-health": 149.67,
          "housing": 31.98,
          "highways-transport": 79.6,
          "environment": 149.59,
          "culture-leisure": 59.61,
          "planning-development": -2.15,
          "central": 46.05
        }
      }
    },
    {
      "code": "W06000019",
      "name": "Blaenau Gwent",
      "nation": "Wales",
      "slug": "blaenau-gwent",
      "url": "/council-tax/wales/blaenau-gwent/",
      "tier": "wales",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2531.26,
        "changePercent": 4.23,
        "previousBandD": null,
        "perHead": 808,
        "population": 67593
      },
      "complaints": {
        "body": "PSOW",
        "sourceId": "psow",
        "year": "2024-25",
        "received": null,
        "decided": 12,
        "investigated": null,
        "upheld": 0,
        "rate": 0,
        "rateLabel": "Share of closed complaints where the Ombudsman intervened (early resolution, settlement or an upheld report), counted by this site from the case-level open data",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": null,
        "sourceId": null,
        "netRevenueExpenditure": null,
        "reserves": null,
        "reservesPct": null,
        "previous": null,
        "reservesDefinition": "The Welsh Government publishes council reserves as a PDF report only, so no figure is shown here",
        "borrowing": 141155,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 68.9,
          "measure": "Municipal waste reused, recycled or composted (the statutory target measure)",
          "sourceId": "recycling-wales"
        },
        "planning": {
          "period": "January to March 2026",
          "major": null,
          "nonMajor": 100,
          "measure": "Share of planning applications determined within the statutory or an agreed time, in one quarter",
          "sourceId": "planning-wales"
        }
      },
      "events": [
        {
          "date": "2026-08-05",
          "kind": "audit",
          "title": "Audit Wales report: Housing adaptations",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/blaenau-gwent-county-borough-council-housing-adaptations"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,531, up 4.2% on the year before",
          "sourceName": "Welsh Government",
          "url": "https://www.gov.wales/council-tax-levels"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 33 seats won",
          "detail": "Labour Party 21, Independent 12",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.blaenau-gwent.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 7.3,
        "perResident": {
          "culture-leisure.parks": 42.24,
          "environment.street-cleaning": 20.82,
          "highways-transport.maintenance": 36.13,
          "education": 1247.02,
          "childrens-social-care": 404.66,
          "adult-social-care": 665.97,
          "housing": 319.01,
          "highways-transport": 111.34,
          "environment": 200.98,
          "culture-leisure": 100.35,
          "planning-development": 215.81,
          "central": 199.15
        }
      }
    },
    {
      "code": "E07000033",
      "name": "Bolsover",
      "nation": "England",
      "slug": "bolsover",
      "url": "/council-tax/england/bolsover/",
      "tier": "district",
      "county": "Derbyshire County Council",
      "countyCode": "E10000007",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2559.41,
        "changePercent": 4.6,
        "previousBandD": 2447.51,
        "perHead": 717,
        "population": 84397
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 9,
        "decided": 5,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.2,
        "previous": {
          "year": "2024-25",
          "decided": 9,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 16786,
        "reserves": 33824,
        "reservesPct": 201.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 160.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 79014,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 39112,
        "borrowingPerDwelling": 2020
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 35.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 99.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,559, up 4.6% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 37 seats won",
          "detail": "Labour Party 26, Labour and Co-operative Party 5, Conservative and Unionist Party 3, Independent 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bolsover.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 7.5,
        "perResident": {
          "culture-leisure.parks": 3.13,
          "environment.street-cleaning": 8.39,
          "adult-social-care": 1.65,
          "housing": 19.41,
          "highways-transport": 4.17,
          "environment": 63,
          "culture-leisure": 22.63,
          "planning-development": 32.05,
          "central": 42.11
        }
      }
    },
    {
      "code": "E08000001",
      "name": "Bolton",
      "nation": "England",
      "slug": "bolton",
      "url": "/council-tax/england/bolton/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2399.74,
        "changePercent": 5.9,
        "previousBandD": 2266.53,
        "perHead": 635,
        "population": 309732
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 84,
        "decided": 66,
        "investigated": 13,
        "upheld": 11,
        "rate": 85,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 9,
        "compliance": 100,
        "upheldPer100k": 3.5,
        "previous": {
          "year": "2024-25",
          "decided": 72,
          "rate": 80
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 313636,
        "reserves": 160461,
        "reservesPct": 51.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 55.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 148000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 129231,
        "borrowingPerDwelling": 1145
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2023-10-27",
          "url": "https://reports.ofsted.gov.uk/provider/44/350"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-02-11",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/bolton-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 2,
          "unclassified": 34
        },
        "recycling": {
          "year": "2024-25",
          "rate": 48.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 87,
          "nonMajor": 88.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 20 seats won",
          "detail": "Reform UK 9, Conservative and Unionist Party 3, Green Party 3, Horwich & Blackrod First Independents 2, Labour Party 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bolton.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,400, up 5.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-01-30",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 21 seats won",
          "detail": "Labour Party 5, Labour and Co-operative Party 4, Conservative and Unionist Party 3, Horwich & Blackrod First Independents 3, Farnworth and Kearsley First Party 2, Liberal Democrats 2, Green Party 1, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bolton.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 60 seats won",
          "detail": "Labour Party 23, Conservative and Unionist Party 17, Horwich & Blackrod First Independents 6, Liberal Democrats 6, Labour and Co-operative Party 3, One Kearsley 3, Farnworth and Kearsley First Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bolton.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 20 seats won",
          "detail": "Conservative and Unionist Party 9, Labour Party 8, Liberal Democrats 2, One Kearsley 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bolton.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 15.8,
        "perResident": {
          "culture-leisure.parks": 12.09,
          "environment.street-cleaning": 9.21,
          "highways-transport.maintenance": 11.15,
          "education": 1000.97,
          "childrens-social-care": 352.42,
          "adult-social-care": 443.17,
          "public-health": 70.38,
          "housing": 35.39,
          "highways-transport": 22.78,
          "environment": 59.25,
          "culture-leisure": 42.27,
          "planning-development": 28.76,
          "central": 51.4,
          "other": 34.62
        }
      }
    },
    {
      "code": "E07000136",
      "name": "Boston",
      "nation": "England",
      "slug": "boston",
      "url": "/council-tax/england/boston/",
      "tier": "district",
      "county": "Lincolnshire County Council",
      "countyCode": "E10000019",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2308.73,
        "changePercent": 3.2,
        "previousBandD": 2236.62,
        "perHead": 659,
        "population": 72092
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 8,
        "decided": 2,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 6,
          "rate": 0
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 10815,
        "reserves": 20036,
        "reservesPct": 185.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 229.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 1000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 32069,
        "borrowingPerDwelling": 31
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 31.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 85.3,
          "nonMajor": 88,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,309, up 3.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-15",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 30 seats won",
          "detail": "Boston Independent 18, Conservative and Unionist Party 5, Independent 5, Blue Revolution 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.boston.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13.6,
        "perResident": {
          "culture-leisure.parks": 6.89,
          "environment.street-cleaning": 13.03,
          "public-health": 3.95,
          "housing": 21.08,
          "highways-transport": -5.66,
          "environment": 103.67,
          "culture-leisure": 24.43,
          "planning-development": 22.19,
          "central": 54.46
        }
      }
    },
    {
      "code": "E06000058",
      "name": "Bournemouth, Christchurch and Poole",
      "nation": "England",
      "slug": "bournemouth-christchurch-and-poole",
      "url": "/council-tax/england/bournemouth-christchurch-and-poole/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2435.58,
        "changePercent": 7.5,
        "previousBandD": 2264.78,
        "perHead": 915,
        "population": 405829
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 182,
        "decided": 133,
        "investigated": 24,
        "upheld": 20,
        "rate": 83,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 20,
        "compliance": 100,
        "upheldPer100k": 4.9,
        "previous": {
          "year": "2024-25",
          "decided": 146,
          "rate": 74
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 7,
        "findings": 19,
        "severe": 0,
        "maladministrationRate": 66.7,
        "landlordName": "Bournemouth, Christchurch and Poole Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 364930,
        "reserves": 79638,
        "reservesPct": 21.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 24.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 455864,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 190428,
        "borrowingPerDwelling": 2394
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2025-01-29",
          "url": "https://reports.ofsted.gov.uk/provider/44/839"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-06-18",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/bcp-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 4,
          "bc": 6,
          "unclassified": 1
        },
        "recycling": {
          "year": "2024-25",
          "rate": 43.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 79.3,
          "nonMajor": 86,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,436, up 7.5% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-04-01",
          "kind": "referendum-limit",
          "title": "Council tax referendum limit for 2026-27 set at 6.75%",
          "detail": "Set for this council in the government’s referendum principles report, above the standard limit.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://assets.publishing.service.gov.uk/media/6989c723d3f57710b50a9bb4/Council_Tax_Referendum_Principles_Report_2026-27.pdf"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 76 seats won",
          "detail": "Liberal Democrats 28, Conservative and Unionist Party 12, Labour Party 10, Christchurch Independents 8, Green Party 5, Independent 5, The Party for Poole People Ltd. 5, Poole Engage Party 2, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bournemouth-christchurch-and-poole.2023-05-04/"
        },
        {
          "date": "2022-10-10",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, other",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-012-191.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/other/20-012-191"
        },
        {
          "date": "2021-05-12",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, friends and family carers",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-014-589.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/friends-and-family-carers/19-014-589"
        },
        {
          "date": "2019-04-01",
          "kind": "reorganisation",
          "title": "Bournemouth, Christchurch and Poole council created",
          "detail": "Replaced Bournemouth, Christchurch, Poole.",
          "sourceName": "legislation.gov.uk, SI 2018/648",
          "url": "https://www.legislation.gov.uk/uksi/2018/648"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": {
        "names": [
          "Bournemouth",
          "Christchurch",
          "Poole"
        ],
        "date": "2019-04-01",
        "order": "SI 2018/648",
        "url": "https://www.legislation.gov.uk/uksi/2018/648"
      },
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 28.7,
        "perResident": {
          "culture-leisure.parks": 22.03,
          "environment.street-cleaning": 17.04,
          "highways-transport.maintenance": 13.28,
          "education": 601.42,
          "childrens-social-care": 301.75,
          "adult-social-care": 496.35,
          "public-health": 56.12,
          "housing": 44.56,
          "highways-transport": 26.88,
          "environment": 114.35,
          "culture-leisure": 44.18,
          "planning-development": 34.48,
          "central": 49.65
        }
      }
    },
    {
      "code": "E06000036",
      "name": "Bracknell Forest",
      "nation": "England",
      "slug": "bracknell-forest",
      "url": "/council-tax/england/bracknell-forest/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2264.8,
        "changePercent": 5.1,
        "previousBandD": 2155.21,
        "perHead": 880,
        "population": 132145
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 56,
        "decided": 54,
        "investigated": 16,
        "upheld": 10,
        "rate": 63,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 20,
        "compliance": 100,
        "upheldPer100k": 7.6,
        "previous": {
          "year": "2024-25",
          "decided": 29,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 117237,
        "reserves": 68237,
        "reservesPct": 58.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 55.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 120000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 54876,
        "borrowingPerDwelling": 2187
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2026-01-28",
          "url": "https://reports.ofsted.gov.uk/provider/44/867"
        },
        "cqc": {
          "rating": "Good",
          "date": "2024-08-16",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/bracknell-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 6,
          "bc": 3,
          "unclassified": 14
        },
        "recycling": {
          "year": "2024-25",
          "rate": 53.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 82.9,
          "nonMajor": 90.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,265, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 41 seats won",
          "detail": "Labour Party 22, Conservative and Unionist Party 10, Liberal Democrats 7, Green Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bracknell-forest.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 25.3,
        "perResident": {
          "culture-leisure.parks": 25.32,
          "environment.street-cleaning": 10.42,
          "highways-transport.maintenance": 21.42,
          "education": 864.15,
          "childrens-social-care": 267.8,
          "adult-social-care": 433.31,
          "public-health": 45.75,
          "housing": 18.63,
          "highways-transport": 51.7,
          "environment": 90.64,
          "culture-leisure": 36.88,
          "planning-development": 29.38,
          "central": 61.02
        }
      }
    },
    {
      "code": "E08000032",
      "name": "Bradford",
      "nation": "England",
      "slug": "bradford",
      "url": "/council-tax/england/bradford/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2360.73,
        "changePercent": 5.1,
        "previousBandD": 2246.15,
        "perHead": 628,
        "population": 557758
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 178,
        "decided": 140,
        "investigated": 32,
        "upheld": 27,
        "rate": 84,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 19,
        "compliance": 100,
        "upheldPer100k": 4.8,
        "previous": {
          "year": "2024-25",
          "decided": 148,
          "rate": 76
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 559854,
        "reserves": 196230,
        "reservesPct": 35.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 23.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 697020,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 224156,
        "borrowingPerDwelling": 3110
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2026-05-21",
          "url": "https://reports.ofsted.gov.uk/provider/44/380"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-10-24",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/bradford-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 6,
          "bc": 8,
          "unclassified": 14
        },
        "recycling": {
          "year": "2024-25",
          "rate": 30.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 86.5,
          "nonMajor": 84.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-06-18",
          "kind": "election",
          "title": "Local election: 3 seats won",
          "detail": "Liberal Democrats 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bradford.2026-06-18/"
        },
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 87 seats won",
          "detail": "Reform UK 29, Conservative and Unionist Party 18, Labour Party 14, Green Party 9, Your Bradford Independent group 9, Independent 4, Labour and Co-operative Party 3, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bradford.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,361, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£78.0m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2026-02-10",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-04-01",
          "kind": "referendum-limit",
          "title": "Council tax referendum limit for 2025-26 set at 10%",
          "detail": "Set for this council in the government’s referendum principles report, above the standard limit.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://assets.publishing.service.gov.uk/media/67a0d24b1f9e7f7dcc7b3fdb/The_Referendums_Relating_to_Council_Tax_Increases__Principles___England__Report_2025-26_web.pdf"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£113.0m",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 30 seats won",
          "detail": "Labour Party 10, Independent 9, Conservative and Unionist Party 4, Green Party 4, Liberal Democrats 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bradford.2024-05-02/"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2024-25",
          "detail": "£120m; £80.0m for 2023-24",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2024-25"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 30 seats won",
          "detail": "Labour Party 21, Conservative and Unionist Party 4, Green Party 3, Labour and Co-operative Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bradford.2023-05-04/"
        },
        {
          "date": "2022-11-15",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, assessment and care plan",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-001-973.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/assessment-and-care-plan/21-001-973"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 30 seats won",
          "detail": "Labour Party 18, Conservative and Unionist Party 6, Green Party 3, Independent 1, Labour and Co-operative Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bradford.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2024-25",
          "2025-26",
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 18.6,
        "perResident": {
          "culture-leisure.parks": 10.47,
          "environment.street-cleaning": 15.93,
          "highways-transport.maintenance": 17.64,
          "education": 706.85,
          "childrens-social-care": 458.41,
          "adult-social-care": 405.14,
          "public-health": 101.48,
          "housing": 41.8,
          "highways-transport": 28.83,
          "environment": 91.54,
          "culture-leisure": 45.99,
          "planning-development": 36.36,
          "central": 45.77
        }
      }
    },
    {
      "code": "E07000067",
      "name": "Braintree",
      "nation": "England",
      "slug": "braintree",
      "url": "/council-tax/england/braintree/",
      "tier": "district",
      "county": "Essex County Council",
      "countyCode": "E10000012",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2280.34,
        "changePercent": 3.9,
        "previousBandD": 2194.67,
        "perHead": 807,
        "population": 166471
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 16,
        "decided": 14,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.6,
        "previous": {
          "year": "2024-25",
          "decided": 10,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 20504,
        "reserves": 48590,
        "reservesPct": 237,
        "previous": {
          "year": "2024-25",
          "reservesPct": 244.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 4400,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 71235,
        "borrowingPerDwelling": 62
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 46.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 93.4,
          "nonMajor": 93.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,280, up 3.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 49 seats won",
          "detail": "Conservative and Unionist Party 26, Labour Party 9, Independent 7, Green Party 4, Halstead Residents' Association 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.braintree.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 18,
        "perResident": {
          "culture-leisure.parks": 9.92,
          "environment.street-cleaning": 13.9,
          "housing": 21.25,
          "highways-transport": -3.14,
          "environment": 46.49,
          "culture-leisure": 16.36,
          "planning-development": 15.13,
          "central": 44.38,
          "other": 7.51
        }
      }
    },
    {
      "code": "E07000143",
      "name": "Breckland",
      "nation": "England",
      "slug": "breckland",
      "url": "/council-tax/england/breckland/",
      "tier": "district",
      "county": "Norfolk County Council",
      "countyCode": "E10000020",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2443.67,
        "changePercent": 4.9,
        "previousBandD": 2328.59,
        "perHead": 795,
        "population": 148095
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 8,
        "decided": 6,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 12,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 15655,
        "reserves": 26277,
        "reservesPct": 167.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 147.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 66313,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 39.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 78.5,
          "nonMajor": 86.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,444, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-17",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 49 seats won",
          "detail": "Conservative and Unionist Party 30, Labour Party 12, Independent 5, Green Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.breckland.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 8.8,
        "perResident": {
          "culture-leisure.parks": 2.19,
          "environment.street-cleaning": 6.87,
          "highways-transport.maintenance": 1.73,
          "housing": 24.11,
          "highways-transport": 4.6,
          "environment": 38.73,
          "culture-leisure": 23.85,
          "planning-development": 22.21,
          "central": 51.91,
          "other": 4.38
        }
      }
    },
    {
      "code": "E09000005",
      "name": "Brent",
      "nation": "England",
      "slug": "brent",
      "url": "/council-tax/england/brent/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2235.27,
        "changePercent": 4.8,
        "previousBandD": 2133.15,
        "perHead": 701,
        "population": 352201
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 285,
        "decided": 218,
        "investigated": 39,
        "upheld": 37,
        "rate": 95,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 19,
        "compliance": 100,
        "upheldPer100k": 10.5,
        "previous": {
          "year": "2024-25",
          "decided": 138,
          "rate": 88
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 25,
        "findings": 61,
        "severe": 0,
        "maladministrationRate": 61.4,
        "landlordName": "London Borough of Brent"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 317122,
        "reserves": 122847,
        "reservesPct": 38.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 42.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 1073628,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 135596,
        "borrowingPerDwelling": 7918
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2023-04-11",
          "url": "https://reports.ofsted.gov.uk/provider/44/304"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2024-08-16",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/brent-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 14,
          "bc": 11,
          "unclassified": 12
        },
        "recycling": {
          "year": "2024-25",
          "rate": 32.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 94.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 57 seats won",
          "detail": "Labour Party 25, Conservative and Unionist Party 11, Liberal Democrats 11, Green Party 9, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.brent.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,235, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 57 seats won",
          "detail": "Labour Party 45, Conservative and Unionist Party 5, Labour and Co-operative Party 4, Liberal Democrats 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.brent.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 15.4,
        "perResident": {
          "culture-leisure.parks": 8.31,
          "environment.street-cleaning": 23.68,
          "highways-transport.maintenance": 16.83,
          "education": 861.45,
          "childrens-social-care": 262.84,
          "adult-social-care": 446,
          "public-health": 79.32,
          "housing": 220.22,
          "highways-transport": 9.3,
          "environment": 105.33,
          "culture-leisure": 29.45,
          "planning-development": 20.78,
          "central": 102.06
        }
      }
    },
    {
      "code": "E07000068",
      "name": "Brentwood",
      "nation": "England",
      "slug": "brentwood",
      "url": "/council-tax/england/brentwood/",
      "tier": "district",
      "county": "Essex County Council",
      "countyCode": "E10000012",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2258.14,
        "changePercent": 4.2,
        "previousBandD": 2166.72,
        "perHead": 976,
        "population": 80104
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 13,
        "decided": 12,
        "investigated": 2,
        "upheld": 2,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 2.5,
        "previous": {
          "year": "2024-25",
          "decided": 11,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 5163,
        "reserves": 20725,
        "reservesPct": 401.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 199.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 197019,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 35461,
        "borrowingPerDwelling": 5556
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 33.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 93.9,
          "nonMajor": 91.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Reform UK 7, Liberal Democrats 4, Conservative and Unionist Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.brentwood.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,258, up 4.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-11-01",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-018-930.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/23-018-930"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 39 seats won",
          "detail": "Conservative and Unionist Party 19, Liberal Democrats 17, Labour Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.brentwood.2024-05-02/"
        },
        {
          "date": "2023-09-13",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, pollution",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-008-221.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/environment-and-regulation/pollution/22-008-221"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Liberal Democrats 7, Conservative and Unionist Party 4, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.brentwood.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Conservative and Unionist Party 6, Liberal Democrats 6, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.brentwood.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 21,
        "perResident": {
          "culture-leisure.parks": 0.62,
          "environment.street-cleaning": 6.7,
          "highways-transport.maintenance": -0.67,
          "public-health": 0.51,
          "housing": 7.64,
          "highways-transport": -14.79,
          "environment": 15.9,
          "culture-leisure": 7.67,
          "planning-development": 10.89,
          "central": 122.92
        }
      }
    },
    {
      "code": "W06000013",
      "name": "Bridgend",
      "nation": "Wales",
      "slug": "bridgend",
      "url": "/council-tax/wales/bridgend/",
      "tier": "wales",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2477.99,
        "changePercent": 5.11,
        "previousBandD": null,
        "perHead": 971,
        "population": 146986
      },
      "complaints": {
        "body": "PSOW",
        "sourceId": "psow",
        "year": "2024-25",
        "received": null,
        "decided": 56,
        "investigated": null,
        "upheld": 6,
        "rate": 11,
        "rateLabel": "Share of closed complaints where the Ombudsman intervened (early resolution, settlement or an upheld report), counted by this site from the case-level open data",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": null,
        "sourceId": null,
        "netRevenueExpenditure": null,
        "reserves": null,
        "reservesPct": null,
        "previous": null,
        "reservesDefinition": "The Welsh Government publishes council reserves as a PDF report only, so no figure is shown here",
        "borrowing": 92578,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 71.4,
          "measure": "Municipal waste reused, recycled or composted (the statutory target measure)",
          "sourceId": "recycling-wales"
        },
        "planning": {
          "period": "January to March 2026",
          "major": null,
          "nonMajor": 71.6,
          "measure": "Share of planning applications determined within the statutory or an agreed time, in one quarter",
          "sourceId": "planning-wales"
        }
      },
      "events": [
        {
          "date": "2026-09-17",
          "kind": "audit",
          "title": "Audit Wales report: Housing Adaptations",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/bridgend-county-borough-council-housing-adaptations"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,478, up 5.1% on the year before",
          "sourceName": "Welsh Government",
          "url": "https://www.gov.wales/council-tax-levels"
        },
        {
          "date": "2025-12-05",
          "kind": "audit",
          "title": "Annual Audit Summary 2024",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/bridgend-county-borough-council-annual-audit-summary-2024"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 51 seats won",
          "detail": "Labour Party 25, Independent 21, Labour and Co-operative Party 2, Plaid Cymru - The Party of Wales 2, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bridgend.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 11.6,
        "perResident": {
          "culture-leisure.parks": 17.66,
          "environment.street-cleaning": 17.15,
          "highways-transport.maintenance": 35.78,
          "education": 1289.72,
          "childrens-social-care": 357.07,
          "adult-social-care": 574.52,
          "housing": 304.5,
          "highways-transport": 109.98,
          "environment": 128.88,
          "culture-leisure": 77.33,
          "planning-development": 84.84,
          "central": 91.36
        }
      }
    },
    {
      "code": "E06000043",
      "name": "Brighton and Hove",
      "nation": "England",
      "slug": "brighton-and-hove",
      "url": "/council-tax/england/brighton-and-hove/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2580.54,
        "changePercent": 5,
        "previousBandD": 2456.78,
        "perHead": 875,
        "population": 284170
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 159,
        "decided": 149,
        "investigated": 31,
        "upheld": 23,
        "rate": 74,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 22,
        "compliance": 100,
        "upheldPer100k": 8.1,
        "previous": {
          "year": "2024-25",
          "decided": 141,
          "rate": 60
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 17,
        "findings": 37,
        "severe": 1,
        "maladministrationRate": 56.8,
        "landlordName": "Brighton and Hove City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 297392,
        "reserves": 21775,
        "reservesPct": 7.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 13.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 555420,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 136450,
        "borrowingPerDwelling": 4071
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 1040,
        "previousYear": "2024-25",
        "previousOver": 910,
        "allowances": 1188000,
        "previousAllowances": 1017000,
        "allowancesText": "In 2025/26 the council paid £1.188 million (£1.017 million 2024/25) of allowances to members. There was £0.001 million of expenses for travel/subsistence on approved duties outside the Brighton and Hove City area claimed by members during 2025/26 (£0.002 million 2024/25). In 2025/26 members contributed £0.008 million towards travel and parking costs (£0.009 million 2024/25).",
        "sourceName": "Brighton and Hove, Brighton & Hove City Council Unaudited Statement of Accounts 2025/26",
        "sourceUrl": "https://www.brighton-hove.gov.uk/sites/default/files/2026-06/BHCC%202025%20to%2026%20Unaudited%20Statement%20of%20Accounts.pdf",
        "page": "PDF page 66, 'Other Employee Remuneration'",
        "lastVerified": "2026-09-24",
        "note": "'The following table sets out the numbers of employees in each total remuneration band for all those employees receiving more than £50,000 per annum (excluding employer's pension contributions)', headed 'Other Employee Remuneration'. Totals 1,040 (2025/26) and 910 (2024/25). The note does not state whether school staff or the senior officers disclosed separately are included."
      },
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2024-05-16",
          "url": "https://reports.ofsted.gov.uk/provider/44/846"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2025-12-05",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/brighton-hove"
        },
        "roads": {
          "year": "2024-25",
          "a": 14,
          "bc": 12,
          "unclassified": 8
        },
        "recycling": {
          "year": "2024-25",
          "rate": 27.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.5,
          "nonMajor": 92.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,581, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£15.0m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 54 seats won",
          "detail": "Labour Party 29, Labour and Co-operative Party 9, Green Party 7, Conservative and Unionist Party 6, Brighton & Hove Independents 2, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.brighton-and-hove.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 19.6,
        "perResident": {
          "culture-leisure.parks": 24.1,
          "environment.street-cleaning": 34.47,
          "highways-transport.maintenance": 20.29,
          "education": 967.72,
          "childrens-social-care": 278.1,
          "adult-social-care": 562.17,
          "public-health": 104.74,
          "housing": 126.93,
          "highways-transport": 15.38,
          "environment": 116.7,
          "culture-leisure": 69.89,
          "planning-development": 33.14,
          "central": 52.01,
          "other": 9.12
        }
      }
    },
    {
      "code": "E06000023",
      "name": "Bristol",
      "nation": "England",
      "slug": "bristol",
      "url": "/council-tax/england/bristol/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2713.68,
        "changePercent": 5,
        "previousBandD": 2583.89,
        "perHead": 751,
        "population": 495260
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 253,
        "decided": 182,
        "investigated": 31,
        "upheld": 23,
        "rate": 74,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 35,
        "compliance": 95,
        "upheldPer100k": 4.7,
        "previous": {
          "year": "2024-25",
          "decided": 196,
          "rate": 83
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 37,
        "findings": 83,
        "severe": 4,
        "maladministrationRate": 81.5,
        "landlordName": "Bristol City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 469671,
        "reserves": 205116,
        "reservesPct": 43.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 43.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 662469,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 213229,
        "borrowingPerDwelling": 3107
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 1042,
        "previousYear": "2024-25",
        "previousOver": 901,
        "allowances": 1752000,
        "previousAllowances": 1619000,
        "allowancesText": "The Council paid the following amounts to members of the Council during the year. Allowances 1,752 (2024/25 1,619) £'000",
        "sourceName": "Bristol, Bristol City Council 2025 26 Draft Statement of Accounts",
        "sourceUrl": "https://www.bristol.gov.uk/files/documents/11148-bristol-city-council-2025-26-draft-statement-of-accounts/file",
        "page": "PDF page 87 (printed page 84)",
        "lastVerified": "2026-09-24",
        "note": "'In addition to the remuneration of senior employees set out above, the number of the Council's employees receiving more than £50,000 remuneration for the year (excluding employer's contributions)'. Printed as separate Schools and Non-Schools columns with no combined column; totals Schools 201 / Non-Schools 841 (2025/26) and 175 / 726 (2024/25). Dashes recorded as 0."
      },
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2023-03-10",
          "url": "https://reports.ofsted.gov.uk/provider/44/801"
        },
        "cqc": {
          "rating": "Good",
          "date": null,
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/bristol-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 10,
          "bc": 11,
          "unclassified": 15
        },
        "recycling": {
          "year": "2024-25",
          "rate": 44.1,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 81.3,
          "nonMajor": 83.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,714, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-01-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 70 seats won",
          "detail": "Green Party 34, Labour Party 17, Liberal Democrats 8, Conservative and Unionist Party 7, Labour and Co-operative Party 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bristol.2024-05-02/"
        },
        {
          "date": "2021-03-30",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, noise",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-007-914.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/environment-and-regulation/noise/20-007-914"
        },
        {
          "date": "2021-03-30",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, refuse and recycling",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-007-915.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/environment-and-regulation/refuse-and-recycling/20-007-915"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 20.7,
        "perResident": {
          "culture-leisure.parks": 13.38,
          "environment.street-cleaning": 19.19,
          "highways-transport.maintenance": 10.59,
          "education": 710.89,
          "childrens-social-care": 330.6,
          "adult-social-care": 496.09,
          "public-health": 90.03,
          "housing": 67.56,
          "highways-transport": -24.63,
          "environment": 112.18,
          "culture-leisure": 35.9,
          "planning-development": 23.7,
          "central": 44.96
        }
      }
    },
    {
      "code": "E07000144",
      "name": "Broadland",
      "nation": "England",
      "slug": "broadland",
      "url": "/council-tax/england/broadland/",
      "tier": "district",
      "county": "Norfolk County Council",
      "countyCode": "E10000020",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2437.78,
        "changePercent": 4.7,
        "previousBandD": 2327.99,
        "perHead": 880,
        "population": 139652
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 10,
        "decided": 10,
        "investigated": 4,
        "upheld": 1,
        "rate": 25,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.7,
        "previous": {
          "year": "2024-25",
          "decided": 8,
          "rate": 50
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 19492,
        "reserves": 21491,
        "reservesPct": 110.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 111.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 63068,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 52.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 90.4,
          "nonMajor": 92.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,438, up 4.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-01-30",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 47 seats won",
          "detail": "Conservative and Unionist Party 21, Liberal Democrats 14, Labour Party 8, Green Party 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.broadland.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14.4,
        "perResident": {
          "culture-leisure.parks": 4.02,
          "environment.street-cleaning": 6.99,
          "housing": 22.28,
          "highways-transport": 0.67,
          "environment": 46,
          "culture-leisure": 4.12,
          "planning-development": 15.52,
          "central": 28.59
        }
      }
    },
    {
      "code": "E09000006",
      "name": "Bromley",
      "nation": "England",
      "slug": "bromley",
      "url": "/council-tax/england/bromley/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2140.04,
        "changePercent": 4.8,
        "previousBandD": 2042.46,
        "perHead": 879,
        "population": 336048
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 217,
        "decided": 179,
        "investigated": 54,
        "upheld": 49,
        "rate": 91,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 2,
        "compliance": 100,
        "upheldPer100k": 14.6,
        "previous": {
          "year": "2024-25",
          "decided": 173,
          "rate": 88
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 250243,
        "reserves": 232325,
        "reservesPct": 92.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 77
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 143821,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2024-01-12",
          "url": "https://reports.ofsted.gov.uk/provider/44/305"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-01-23",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/bromley-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 5,
          "bc": null,
          "unclassified": null
        },
        "recycling": {
          "year": "2024-25",
          "rate": 49.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 86.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 58 seats won",
          "detail": "Conservative and Unionist Party 35, Labour Party 8, Liberal Democrats 6, Reform UK 6, Chislehurst Matters 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bromley.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,140, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 58 seats won",
          "detail": "Conservative and Unionist Party 36, Labour Party 12, Liberal Democrats 5, Chislehurst Matters 3, Independent 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bromley.2022-05-05/"
        },
        {
          "date": "2022-03-16",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-012-225.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/20-012-225"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 26.3,
        "perResident": {
          "culture-leisure.parks": 28.98,
          "environment.street-cleaning": 23.15,
          "highways-transport.maintenance": 22.87,
          "education": 573.99,
          "childrens-social-care": 254.66,
          "adult-social-care": 389.71,
          "public-health": 58.34,
          "housing": 114.07,
          "highways-transport": 37.34,
          "environment": 104.49,
          "culture-leisure": 43.98,
          "planning-development": 12.77,
          "central": 33.79,
          "other": 17.02
        }
      }
    },
    {
      "code": "E07000234",
      "name": "Bromsgrove",
      "nation": "England",
      "slug": "bromsgrove",
      "url": "/council-tax/england/bromsgrove/",
      "tier": "district",
      "county": "Worcestershire County Council",
      "countyCode": "E10000034",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2478.65,
        "changePercent": 7.6,
        "previousBandD": 2302.72,
        "perHead": 934,
        "population": 101973
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 13,
        "decided": 7,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 6,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 24440,
        "reserves": 0,
        "reservesPct": 0,
        "previous": {
          "year": "2024-25",
          "reservesPct": 102.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 10000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 43250,
        "borrowingPerDwelling": 231
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 42,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 88.9,
          "nonMajor": 86,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-08-06",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Post backstop opinion delivered”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,479, up 7.6% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-10-10",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, disabled children",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-004-976.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/disabled-children/23-004-976"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 31 seats won",
          "detail": "Conservative and Unionist Party 11, Labour Party 8, Independent 7, Liberal Democrats 5",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bromsgrove.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 24.9,
        "perResident": {
          "culture-leisure.parks": 2.87,
          "environment.street-cleaning": 1.27,
          "highways-transport.maintenance": 4.08,
          "housing": 22.21,
          "highways-transport": -6.06,
          "environment": 40.83,
          "culture-leisure": 2.56,
          "planning-development": 4.13,
          "central": 70.28
        }
      }
    },
    {
      "code": "E07000095",
      "name": "Broxbourne",
      "nation": "England",
      "slug": "broxbourne",
      "url": "/council-tax/england/broxbourne/",
      "tier": "district",
      "county": "Hertfordshire County Council",
      "countyCode": "E10000015",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2306.43,
        "changePercent": 4.9,
        "previousBandD": 2198.11,
        "perHead": 824,
        "population": 103130
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 36,
        "decided": 29,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1,
        "previous": {
          "year": "2024-25",
          "decided": 10,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 11742,
        "reserves": 34923,
        "reservesPct": 297.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 401.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 51650,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 42481,
        "borrowingPerDwelling": 1216
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 42.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 87.5,
          "nonMajor": 87.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 10 seats won",
          "detail": "Conservative and Unionist Party 7, Reform UK 2, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.broxbourne.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,306, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 10 seats won",
          "detail": "Conservative and Unionist Party 9, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.broxbourne.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 10 seats won",
          "detail": "Conservative and Unionist Party 9, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.broxbourne.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 10 seats won",
          "detail": "Conservative and Unionist Party 9, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.broxbourne.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 10.9,
        "perResident": {
          "culture-leisure.parks": 11.72,
          "environment.street-cleaning": 0.8,
          "highways-transport.maintenance": 23.25,
          "public-health": 0.05,
          "housing": 28.84,
          "highways-transport": 25.02,
          "environment": 24.8,
          "culture-leisure": 22.25,
          "planning-development": 28.85,
          "central": 47.89
        }
      }
    },
    {
      "code": "E07000172",
      "name": "Broxtowe",
      "nation": "England",
      "slug": "broxtowe",
      "url": "/council-tax/england/broxtowe/",
      "tier": "district",
      "county": "Nottinghamshire County Council",
      "countyCode": "E10000024",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2618.21,
        "changePercent": 4.1,
        "previousBandD": 2516.2,
        "perHead": 832,
        "population": 113963
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 19,
        "decided": 16,
        "investigated": 1,
        "upheld": 0,
        "rate": 0,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": 100,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 20,
          "rate": 100
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 6,
        "findings": 12,
        "severe": 0,
        "maladministrationRate": 58.3,
        "landlordName": "Broxtowe Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 14298,
        "reserves": 9425,
        "reservesPct": 65.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 66
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 117036,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 52336,
        "borrowingPerDwelling": 2236
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 35.1,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 81.8,
          "nonMajor": 96.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,618, up 4.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-11-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 44 seats won",
          "detail": "Labour Party 26, Conservative and Unionist Party 10, Liberal Democrats 5, Independent 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.broxtowe.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14.4,
        "perResident": {
          "culture-leisure.parks": 11.26,
          "environment.street-cleaning": 7.55,
          "highways-transport.maintenance": 1.4,
          "housing": 17.19,
          "highways-transport": -0.43,
          "environment": 33.09,
          "culture-leisure": 16.79,
          "planning-development": 27.51,
          "central": 29.89,
          "other": 4.81
        }
      }
    },
    {
      "code": "E06000060",
      "name": "Buckinghamshire",
      "nation": "England",
      "slug": "buckinghamshire",
      "url": "/council-tax/england/buckinghamshire/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2526.58,
        "changePercent": 5.2,
        "previousBandD": 2401.53,
        "perHead": 1018,
        "population": 584296
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 274,
        "decided": 204,
        "investigated": 75,
        "upheld": 69,
        "rate": 92,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 1,
        "compliance": 100,
        "upheldPer100k": 11.9,
        "previous": {
          "year": "2024-25",
          "decided": 197,
          "rate": 88
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 514397,
        "reserves": 311580,
        "reservesPct": 60.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 45.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 268830,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 239022,
        "borrowingPerDwelling": 1125
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2025-05-14",
          "url": "https://reports.ofsted.gov.uk/provider/44/825"
        },
        "cqc": {
          "rating": "Good",
          "date": null,
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/buckinghamshire-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 4,
          "bc": 5,
          "unclassified": null
        },
        "recycling": null,
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 88.6,
          "nonMajor": 82.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,527, up 5.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-25",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-012-399.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/24-012-399"
        },
        {
          "date": "2026-02-25",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 25-022-150.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/25-022-150"
        },
        {
          "date": "2025-05-01",
          "kind": "election",
          "title": "Local election: 97 seats won",
          "detail": "Conservative and Unionist Party 48, Liberal Democrats 27, Independent 11, Labour Party 4, Reform UK 3, Green Party 2, Wycombe Independents 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.buckinghamshire.2025-05-01/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2020-04-01",
          "kind": "reorganisation",
          "title": "Buckinghamshire council created",
          "detail": "Replaced Buckinghamshire County Council, Aylesbury Vale, Chiltern, South Bucks, Wycombe.",
          "sourceName": "legislation.gov.uk, SI 2019/957",
          "url": "https://www.legislation.gov.uk/uksi/2019/957"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": {
        "names": [
          "Buckinghamshire County Council",
          "Aylesbury Vale",
          "Chiltern",
          "South Bucks",
          "Wycombe"
        ],
        "date": "2020-04-01",
        "order": "SI 2019/957",
        "url": "https://www.legislation.gov.uk/uksi/2019/957"
      },
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 30.7,
        "perResident": {
          "culture-leisure.parks": 1.17,
          "environment.street-cleaning": 4.61,
          "highways-transport.maintenance": 34.55,
          "education": 912.29,
          "childrens-social-care": 251.28,
          "adult-social-care": 409.95,
          "public-health": 45.53,
          "housing": 29.22,
          "highways-transport": 69.31,
          "environment": 51.86,
          "culture-leisure": 10.69,
          "planning-development": 33.57,
          "central": 47.53
        }
      }
    },
    {
      "code": "E07000117",
      "name": "Burnley",
      "nation": "England",
      "slug": "burnley",
      "url": "/council-tax/england/burnley/",
      "tier": "district",
      "county": "Lancashire County Council",
      "countyCode": "E10000017",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2549.42,
        "changePercent": 3.8,
        "previousBandD": 2455.83,
        "perHead": 619,
        "population": 100946
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 17,
        "decided": 12,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 6,
          "rate": 50
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 21969,
        "reserves": 25719,
        "reservesPct": 117.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 142.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 62670,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 43131,
        "borrowingPerDwelling": 1453
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 29.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 82.1,
          "nonMajor": 97.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 15 seats won",
          "detail": "Reform UK 11, Independent 3, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.burnley.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,549, up 3.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 15 seats won",
          "detail": "Labour Party 5, Conservative and Unionist Party 3, Independent 3, Liberal Democrats 2, Green Party 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.burnley.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 15 seats won",
          "detail": "Labour Party 6, Conservative and Unionist Party 2, Green Party 2, Labour and Co-operative Party 2, Liberal Democrats 2, Burnley and Padiham independent Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.burnley.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 15 seats won",
          "detail": "Labour Party 7, Liberal Democrats 3, Conservative and Unionist Party 2, Green Party 2, Burnley and Padiham independent Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.burnley.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 10.3,
        "perResident": {
          "culture-leisure.parks": 23.69,
          "environment.street-cleaning": 16.02,
          "highways-transport.maintenance": 0.45,
          "adult-social-care": 0.03,
          "housing": 20.49,
          "highways-transport": -3.05,
          "environment": 52.15,
          "culture-leisure": 55.29,
          "planning-development": 22.14,
          "central": 57.61
        }
      }
    },
    {
      "code": "E08000002",
      "name": "Bury",
      "nation": "England",
      "slug": "bury",
      "url": "/council-tax/england/bury/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2555.15,
        "changePercent": 5.8,
        "previousBandD": 2414.58,
        "perHead": 753,
        "population": 199271
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 97,
        "decided": 83,
        "investigated": 21,
        "upheld": 18,
        "rate": 86,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 11,
        "compliance": 100,
        "upheldPer100k": 9,
        "previous": {
          "year": "2024-25",
          "decided": 89,
          "rate": 71
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 8,
        "findings": 21,
        "severe": 2,
        "maladministrationRate": 66.7,
        "landlordName": "Bury Metropolitan Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 212780,
        "reserves": 44104,
        "reservesPct": 20.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 33.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 361151,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 85593,
        "borrowingPerDwelling": 4219
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2025-07-29",
          "url": "https://reports.ofsted.gov.uk/provider/44/351"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-06-19",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/bury-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 6,
          "bc": 7,
          "unclassified": 26
        },
        "recycling": {
          "year": "2024-25",
          "rate": 51.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 99.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-06-18",
          "kind": "election",
          "title": "Local election: 1 seats won",
          "detail": "Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bury.2026-06-18/"
        },
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Labour Party 6, Reform UK 5, Radcliffe First 2, Independent 1, Labour and Co-operative Party 1, Workers Party of Britain 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bury.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,555, up 5.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Labour Party 11, Radcliffe First 3, Conservative and Unionist Party 2, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bury.2024-05-02/"
        },
        {
          "date": "2024-01-04",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, school admissions",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-006-024.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/school-admissions/23-006-024"
        },
        {
          "date": "2023-12-08",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, school transport",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-005-479.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/school-transport/23-005-479"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Labour Party 9, Conservative and Unionist Party 4, Labour and Co-operative Party 2, Radcliffe First 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bury.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 51 seats won",
          "detail": "Labour Party 26, Conservative and Unionist Party 12, Radcliffe First 8, Labour and Co-operative Party 3, Independent 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.bury.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 21.2,
        "perResident": {
          "culture-leisure.parks": 12.51,
          "environment.street-cleaning": 8.24,
          "highways-transport.maintenance": 9.13,
          "education": 785.63,
          "childrens-social-care": 345.79,
          "adult-social-care": 495.88,
          "public-health": 65.55,
          "housing": 43.32,
          "highways-transport": 15.81,
          "environment": 44.82,
          "culture-leisure": 29.99,
          "planning-development": 14.48,
          "central": 59.13
        }
      }
    },
    {
      "code": "W06000018",
      "name": "Caerphilly",
      "nation": "Wales",
      "slug": "caerphilly",
      "url": "/council-tax/wales/caerphilly/",
      "tier": "wales",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2082.88,
        "changePercent": 6.48,
        "previousBandD": null,
        "perHead": 751,
        "population": 176078
      },
      "complaints": {
        "body": "PSOW",
        "sourceId": "psow",
        "year": "2024-25",
        "received": null,
        "decided": 79,
        "investigated": null,
        "upheld": 11,
        "rate": 14,
        "rateLabel": "Share of closed complaints where the Ombudsman intervened (early resolution, settlement or an upheld report), counted by this site from the case-level open data",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": null,
        "sourceId": null,
        "netRevenueExpenditure": null,
        "reserves": null,
        "reservesPct": null,
        "previous": null,
        "reservesDefinition": "The Welsh Government publishes council reserves as a PDF report only, so no figure is shown here",
        "borrowing": 277485,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 61.6,
          "measure": "Municipal waste reused, recycled or composted (the statutory target measure)",
          "sourceId": "recycling-wales"
        },
        "planning": {
          "period": "January to March 2026",
          "major": null,
          "nonMajor": 98.4,
          "measure": "Share of planning applications determined within the statutory or an agreed time, in one quarter",
          "sourceId": "planning-wales"
        }
      },
      "events": [
        {
          "date": "2026-07-07",
          "kind": "audit",
          "title": "Audit Wales report: Review of Internal Audit",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/caerphilly-county-borough-council-review-internal-audit"
        },
        {
          "date": "2026-05-19",
          "kind": "audit",
          "title": "Annual Audit Summary 2025",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/caerphilly-county-borough-council-annual-audit-summary-2025"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,083, up 6.5% on the year before",
          "sourceName": "Welsh Government",
          "url": "https://www.gov.wales/council-tax-levels"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 69 seats won",
          "detail": "Labour Party 44, Plaid Cymru - The Party of Wales 18, Independent 6, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.caerphilly.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 7.3,
        "perResident": {
          "culture-leisure.parks": 20.74,
          "environment.street-cleaning": 25.97,
          "highways-transport.maintenance": 51.17,
          "education": 1362.45,
          "childrens-social-care": 353.51,
          "adult-social-care": 565.05,
          "housing": 337.41,
          "highways-transport": 120.83,
          "environment": 163.97,
          "culture-leisure": 103.66,
          "planning-development": 17.7,
          "central": 91.35
        }
      }
    },
    {
      "code": "E08000033",
      "name": "Calderdale",
      "nation": "England",
      "slug": "calderdale",
      "url": "/council-tax/england/calderdale/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2420.15,
        "changePercent": 5.1,
        "previousBandD": 2302.33,
        "perHead": 766,
        "population": 210734
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 86,
        "decided": 71,
        "investigated": 12,
        "upheld": 8,
        "rate": 67,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 50,
        "compliance": 100,
        "upheldPer100k": 3.8,
        "previous": {
          "year": "2024-25",
          "decided": 86,
          "rate": 76
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 210128,
        "reserves": 32514,
        "reservesPct": 15.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 19
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 200438,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 97504,
        "borrowingPerDwelling": 2056
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-05-15",
          "url": "https://reports.ofsted.gov.uk/provider/44/381"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-10-17",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/calderdale-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 8,
          "bc": 15,
          "unclassified": 25
        },
        "recycling": {
          "year": "2024-25",
          "rate": 41.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.8,
          "nonMajor": 93.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 54 seats won",
          "detail": "Reform UK 34, Labour Party 8, Green Party 7, Independent 2, Liberal Democrats 2, Workers Party of Britain 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.calderdale.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,420, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-24",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Labour and Co-operative Party 5, Labour Party 5, Conservative and Unionist Party 3, Liberal Democrats 2, Green Party 1, Workers Party of Britain 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.calderdale.2024-05-02/"
        },
        {
          "date": "2023-08-23",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, assessment and care plan",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-008-699.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/assessment-and-care-plan/22-008-699"
        },
        {
          "date": "2023-08-23",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-002-722.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/23-002-722"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Labour and Co-operative Party 5, Labour Party 5, Conservative and Unionist Party 4, Liberal Democrats 2, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.calderdale.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Labour Party 8, Conservative and Unionist Party 4, Labour and Co-operative Party 3, Liberal Democrats 2, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.calderdale.2022-05-05/"
        },
        {
          "date": "2021-09-02",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, noise",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-010-189.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/environment-and-regulation/noise/20-010-189"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 21.7,
        "perResident": {
          "culture-leisure.parks": 26.92,
          "environment.street-cleaning": 12.71,
          "highways-transport.maintenance": 26.41,
          "education": 783.19,
          "childrens-social-care": 328.6,
          "adult-social-care": 496.94,
          "public-health": 92.58,
          "housing": 32.19,
          "highways-transport": 28.69,
          "environment": 129.05,
          "culture-leisure": 71.3,
          "planning-development": 27.89,
          "central": 53.03
        }
      }
    },
    {
      "code": "E07000008",
      "name": "Cambridge",
      "nation": "England",
      "slug": "cambridge",
      "url": "/council-tax/england/cambridge/",
      "tier": "district",
      "county": "Cambridgeshire County Council",
      "countyCode": "E10000003",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2467.02,
        "changePercent": 4.7,
        "previousBandD": 2355.41,
        "perHead": 766,
        "population": 149872
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 30,
        "decided": 24,
        "investigated": 2,
        "upheld": 2,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": null,
        "upheldPer100k": 1.3,
        "previous": {
          "year": "2024-25",
          "decided": 15,
          "rate": null
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 3,
        "findings": 6,
        "severe": 0,
        "maladministrationRate": 83.3,
        "landlordName": "Cambridge City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 17550,
        "reserves": 76575,
        "reservesPct": 436.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 328.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 298572,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 60960,
        "borrowingPerDwelling": 4898
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 127,
        "previousYear": "2024-25",
        "previousOver": 108,
        "allowances": 615000,
        "previousAllowances": 534000,
        "allowancesText": "The total of members' allowances and expenses paid in the year was £615,000 (2024/25: £534,000).",
        "sourceName": "Cambridge, Cambridge City Council Unaudited Statement of Accounts for the year ended 31 March 2026",
        "sourceUrl": "https://www.cambridge.gov.uk/media/whbp31wc/statement-of-accounts-2025-26.pdf",
        "page": "PDF page 51, Note 26",
        "lastVerified": "2026-09-24",
        "note": "'The Council's other employees (excluding the senior employees disclosed separately above) receiving more than £50,000 remuneration for the year (excluding employer pension contributions)'. No band at or above £95,000 is printed and no total row. Cambridge is a district council and does not employ school staff (includesSchools recorded false on that basis, not from the note)."
      },
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": null,
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 89.5,
          "nonMajor": 93.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 15 seats won",
          "detail": "Green Party 7, Labour Party 4, Liberal Democrats 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.cambridge.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,467, up 4.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-24",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Labour Party 8, Liberal Democrats 3, Green Party 2, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.cambridge.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Labour Party 8, Liberal Democrats 4, Green Party 2, Labour and Co-operative Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.cambridge.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Labour Party 12, Liberal Democrats 3, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.cambridge.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 8.9,
        "perResident": {
          "culture-leisure.parks": 19.78,
          "environment.street-cleaning": 23.36,
          "highways-transport.maintenance": 2.45,
          "housing": 106.52,
          "highways-transport": -42.58,
          "environment": 69.51,
          "culture-leisure": 58.73,
          "planning-development": 42.64,
          "central": -26.03
        }
      }
    },
    {
      "code": "E09000007",
      "name": "Camden",
      "nation": "England",
      "slug": "camden",
      "url": "/council-tax/england/camden/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2207.55,
        "changePercent": 4.8,
        "previousBandD": 2106.69,
        "perHead": 993,
        "population": 216658
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 228,
        "decided": 174,
        "investigated": 35,
        "upheld": 27,
        "rate": 77,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 7,
        "compliance": 100,
        "upheldPer100k": 12.4,
        "previous": {
          "year": "2024-25",
          "decided": 145,
          "rate": 90
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 108,
        "findings": 229,
        "severe": 7,
        "maladministrationRate": 81.3,
        "landlordName": "London Borough of Camden Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 320585,
        "reserves": 154003,
        "reservesPct": 48,
        "previous": {
          "year": "2024-25",
          "reservesPct": 49.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 294281,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 114039,
        "borrowingPerDwelling": 2581
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 2429,
        "previousYear": "2024-25",
        "previousOver": 1784,
        "allowances": 1367000,
        "previousAllowances": 1316000,
        "allowancesText": "Allowances 1,365 (2024/25 1,312); Expenses 2 (4); Total 1,367 (1,316) £'000 — paid to Members of the authority (councillors and independent committee members)",
        "sourceName": "Camden, Annual Financial Report 2025/26 (Unaudited Statement of Accounts 2025/26, draft 30-06-2026)",
        "sourceUrl": "https://www.camden.gov.uk/documents/d/guest/annual-financial-report-25-26-draft-30-06-2026",
        "page": "PDF pages 109-110, Note 30b",
        "lastVerified": "2026-09-24",
        "note": "'The number of staff receiving remuneration in the year in excess of £50,000 ... excluding those officers named in the earlier part of this note. These figures include staff in community schools.' Non-schools, Community Schools and Overall Total; counts are Overall Total (2,429 in 2025/26; 1,784 in 2024/25). The council notes a 3.2% pay award from 1 April 2025 placed a number of staff over the £50,000 threshold for the first time."
      },
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2025-04-15",
          "url": "https://reports.ofsted.gov.uk/provider/44/202"
        },
        "cqc": {
          "rating": "Outstanding",
          "date": "2025-02-28",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/camden-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 10,
          "bc": null,
          "unclassified": null
        },
        "recycling": {
          "year": "2024-25",
          "rate": 27.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 97.7,
          "nonMajor": 83,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 55 seats won",
          "detail": "Labour Party 28, Green Party 11, Liberal Democrats 10, Conservative and Unionist Party 3, Labour and Co-operative Party 2, Camden People's Alliance 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.camden.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,208, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 55 seats won",
          "detail": "Labour Party 42, Labour and Co-operative Party 5, Liberal Democrats 4, Conservative and Unionist Party 3, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.camden.2022-05-05/"
        },
        {
          "date": "2021-11-25",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, covid-19",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-006-485.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/benefits-and-tax/covid-19/20-006-485"
        },
        {
          "date": "2021-11-25",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, covid-19",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-009-015.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/benefits-and-tax/covid-19/20-009-015"
        },
        {
          "date": "2021-05-27",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, child protection",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-010-876.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/child-protection/20-010-876"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 12.7,
        "perResident": {
          "culture-leisure.parks": 23.61,
          "environment.street-cleaning": 64.27,
          "highways-transport.maintenance": 0.97,
          "education": 1321.74,
          "childrens-social-care": 446.93,
          "adult-social-care": 719.3,
          "public-health": 151.57,
          "housing": 299.05,
          "highways-transport": -110.24,
          "environment": 161.84,
          "culture-leisure": 54.16,
          "planning-development": 56.83,
          "central": 159.92
        }
      }
    },
    {
      "code": "E07000192",
      "name": "Cannock Chase",
      "nation": "England",
      "slug": "cannock-chase",
      "url": "/council-tax/england/cannock-chase/",
      "tier": "district",
      "county": "Staffordshire County Council",
      "countyCode": "E10000028",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2375.83,
        "changePercent": 4.1,
        "previousBandD": 2282.3,
        "perHead": 680,
        "population": 104299
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 15,
        "decided": 13,
        "investigated": 4,
        "upheld": 2,
        "rate": 50,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.9,
        "previous": {
          "year": "2024-25",
          "decided": 12,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 14253,
        "reserves": 24206,
        "reservesPct": 169.8,
        "previous": {
          "year": "2023-24",
          "reservesPct": 155.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 77205,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 46163,
        "borrowingPerDwelling": 1672
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 35.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 95.2,
          "nonMajor": 95.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Reform UK 13",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.cannock-chase.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,376, up 4.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Azets Audit Services Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 36 seats won",
          "detail": "Labour Party 18, Conservative and Unionist Party 10, Green Party 5, Labour and Co-operative Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.cannock-chase.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Labour Party 7, Conservative and Unionist Party 4, Green Party 4, Labour and Co-operative Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.cannock-chase.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Conservative and Unionist Party 6, Labour Party 4, Green Party 1, Labour and Co-operative Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.cannock-chase.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 11.3,
        "perResident": {
          "culture-leisure.parks": 16.92,
          "environment.street-cleaning": 4.83,
          "highways-transport.maintenance": 0.71,
          "housing": 27.11,
          "highways-transport": -1.7,
          "environment": 55.97,
          "culture-leisure": 42,
          "planning-development": 32.02,
          "central": 31.25
        }
      }
    },
    {
      "code": "E07000106",
      "name": "Canterbury",
      "nation": "England",
      "slug": "canterbury",
      "url": "/council-tax/england/canterbury/",
      "tier": "district",
      "county": "Kent County Council",
      "countyCode": "E10000016",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2419.33,
        "changePercent": 4.2,
        "previousBandD": 2321.73,
        "perHead": 829,
        "population": 162612
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 33,
        "decided": 29,
        "investigated": 3,
        "upheld": 3,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 33,
        "compliance": 100,
        "upheldPer100k": 1.9,
        "previous": {
          "year": "2024-25",
          "decided": 29,
          "rate": 67
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 5,
        "findings": 12,
        "severe": 0,
        "maladministrationRate": 66.7,
        "landlordName": "Canterbury City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 17042,
        "reserves": 49457,
        "reservesPct": 290.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 168.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 158685,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 72443,
        "borrowingPerDwelling": 2190
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 43,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 82.6,
          "nonMajor": 78.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,419, up 4.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-06",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 39 seats won",
          "detail": "Labour Party 11, Liberal Democrats 9, Conservative and Unionist Party 8, Labour and Co-operative Party 7, Green Party 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.canterbury.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14,
        "perResident": {
          "culture-leisure.parks": 12,
          "environment.street-cleaning": 22.43,
          "highways-transport.maintenance": 0.65,
          "housing": 24.15,
          "highways-transport": -37.78,
          "environment": 57.46,
          "culture-leisure": 27.96,
          "planning-development": 23.02,
          "central": 27.8
        }
      }
    },
    {
      "code": "W06000015",
      "name": "Cardiff",
      "nation": "Wales",
      "slug": "cardiff",
      "url": "/council-tax/wales/cardiff/",
      "tier": "wales",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2013.18,
        "changePercent": 4.52,
        "previousBandD": null,
        "perHead": 826,
        "population": 381516
      },
      "complaints": {
        "body": "PSOW",
        "sourceId": "psow",
        "year": "2024-25",
        "received": null,
        "decided": 183,
        "investigated": null,
        "upheld": 37,
        "rate": 20,
        "rateLabel": "Share of closed complaints where the Ombudsman intervened (early resolution, settlement or an upheld report), counted by this site from the case-level open data",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": null,
        "sourceId": null,
        "netRevenueExpenditure": null,
        "reserves": null,
        "reservesPct": null,
        "previous": null,
        "reservesDefinition": "The Welsh Government publishes council reserves as a PDF report only, so no figure is shown here",
        "borrowing": 1164898,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 60000,
        "over": 953,
        "previousYear": "2024-25",
        "previousOver": 725,
        "allowances": 1951000,
        "previousAllowances": 1839000,
        "allowancesText": "The total amount of Members' Allowances (including basic and special responsibility) paid in 2025/26 was £1.951 million (£1.839 million in 2024/25).",
        "sourceName": "Cardiff, Draft Statement of Accounts 2025/26",
        "sourceUrl": "https://www.cardiff.gov.uk/media/1947/Draft-Statement-of-Accounts-2025-to-2026/pdf/lc2_Draft_Statement_of_Accounts_2025-26.pdf",
        "page": "PDF pages 63-64, Note 8.2",
        "lastVerified": "2026-09-24",
        "note": "Welsh threshold £60,000. Note 8.2: 'the number of employees, whose remuneration is over £60,000 per annum within bands of £5,000 ... including senior officers whose remuneration is disclosed in more detail in note 8.3. It excludes any staff paid via agency.' Includes some severance payments and Returning Officer fees; excludes employer's pension. Separately identifies individuals directly employed by school governing bodies. Non Schools and Teaching columns; totals Non Schools 240 / Teaching 713 (2025/26) and 181 / 544 (2024/25). Runs of all-zero bands collapsed here."
      },
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 64,
          "measure": "Municipal waste reused, recycled or composted (the statutory target measure)",
          "sourceId": "recycling-wales"
        },
        "planning": {
          "period": "January to March 2026",
          "major": null,
          "nonMajor": 98.6,
          "measure": "Share of planning applications determined within the statutory or an agreed time, in one quarter",
          "sourceId": "planning-wales"
        }
      },
      "events": [
        {
          "date": "2026-09-01",
          "kind": "audit",
          "title": "Audit Wales report: Recruitment and retention challenges – the right people at the right time?",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/cardiff-council-recruitment-and-retention-challenges-right-people-right-time"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,013, up 4.5% on the year before",
          "sourceName": "Welsh Government",
          "url": "https://www.gov.wales/council-tax-levels"
        },
        {
          "date": "2025-03-21",
          "kind": "audit",
          "title": "Annual Audit Summary 2024",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/cardiff-council-annual-audit-summary-2024"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 79 seats won",
          "detail": "Labour Party 55, Conservative and Unionist Party 11, Liberal Democrats 10, Plaid Cymru, Green Party, Common Ground 2, Propel 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.cardiff.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 10.7,
        "perResident": {
          "culture-leisure.parks": 21.82,
          "environment.street-cleaning": 27.53,
          "highways-transport.maintenance": 16.93,
          "education": 1229.41,
          "childrens-social-care": 361.28,
          "adult-social-care": 465.24,
          "housing": 386.68,
          "highways-transport": 68.59,
          "environment": 136.85,
          "culture-leisure": 50.5,
          "planning-development": 15.54,
          "central": 67.08
        }
      }
    },
    {
      "code": "W06000010",
      "name": "Carmarthenshire",
      "nation": "Wales",
      "slug": "carmarthenshire",
      "url": "/council-tax/wales/carmarthenshire/",
      "tier": "wales",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2351.2,
        "changePercent": 5.34,
        "previousBandD": null,
        "perHead": 1025,
        "population": 190037
      },
      "complaints": {
        "body": "PSOW",
        "sourceId": "psow",
        "year": "2024-25",
        "received": null,
        "decided": 87,
        "investigated": null,
        "upheld": 11,
        "rate": 13,
        "rateLabel": "Share of closed complaints where the Ombudsman intervened (early resolution, settlement or an upheld report), counted by this site from the case-level open data",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": null,
        "sourceId": null,
        "netRevenueExpenditure": null,
        "reserves": null,
        "reservesPct": null,
        "previous": null,
        "reservesDefinition": "The Welsh Government publishes council reserves as a PDF report only, so no figure is shown here",
        "borrowing": 433983,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 71.4,
          "measure": "Municipal waste reused, recycled or composted (the statutory target measure)",
          "sourceId": "recycling-wales"
        },
        "planning": {
          "period": "January to March 2026",
          "major": null,
          "nonMajor": 95.5,
          "measure": "Share of planning applications determined within the statutory or an agreed time, in one quarter",
          "sourceId": "planning-wales"
        }
      },
      "events": [
        {
          "date": "2026-08-14",
          "kind": "audit",
          "title": "Audit Wales report: Between a rock and a hard place? Managing Carmarthenshire’s roads",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/carmarthenshire-county-council-between-rock-and-hard-place-managing-carmarthenshires"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,351, up 5.3% on the year before",
          "sourceName": "Welsh Government",
          "url": "https://www.gov.wales/council-tax-levels"
        },
        {
          "date": "2026-03-06",
          "kind": "audit",
          "title": "Annual Audit Summary 2025",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/carmarthenshire-county-council-annual-audit-summary-2025"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 74 seats won",
          "detail": "Plaid Cymru - The Party of Wales 38, Labour Party 23, Independent 13",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.carmarthenshire.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 11.1,
        "perResident": {
          "culture-leisure.parks": 18.91,
          "environment.street-cleaning": 16.9,
          "highways-transport.maintenance": 49.9,
          "education": 1211.11,
          "childrens-social-care": 275.76,
          "adult-social-care": 672.63,
          "housing": 251.74,
          "highways-transport": 97.52,
          "environment": 169.77,
          "culture-leisure": 79.44,
          "planning-development": 152.61,
          "central": 89.24
        }
      }
    },
    {
      "code": "E07000069",
      "name": "Castle Point",
      "nation": "England",
      "slug": "castle-point",
      "url": "/council-tax/england/castle-point/",
      "tier": "district",
      "county": "Essex County Council",
      "countyCode": "E10000012",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2318.63,
        "changePercent": 4.1,
        "previousBandD": 2227.21,
        "perHead": 809,
        "population": 90613
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 9,
        "decided": 6,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 12,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 14207,
        "reserves": 24943,
        "reservesPct": 175.6,
        "previous": {
          "year": "2023-24",
          "reservesPct": 297.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 31150,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 39681,
        "borrowingPerDwelling": 785
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 44.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 99,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,319, up 4.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 39 seats won",
          "detail": "The People's Independent Party 24, Canvey Island Independent Party 15",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.castle-point.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "The People's Independent Party 7, Canvey Island Independent Party 6, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.castle-point.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "The People's Independent Party 6, Canvey Island Independent Party 5, Conservative and Unionist Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.castle-point.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 15.7,
        "perResident": {
          "culture-leisure.parks": 4.33,
          "environment.street-cleaning": 6.06,
          "highways-transport.maintenance": 13.71,
          "housing": 31.75,
          "highways-transport": 7.71,
          "environment": 39.16,
          "culture-leisure": 18.75,
          "planning-development": 14.36,
          "central": 35.97,
          "other": -4.65
        }
      }
    },
    {
      "code": "E06000056",
      "name": "Central Bedfordshire",
      "nation": "England",
      "slug": "central-bedfordshire",
      "url": "/council-tax/england/central-bedfordshire/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2516.16,
        "changePercent": 5.1,
        "previousBandD": 2394.14,
        "perHead": 925,
        "population": 321605
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 121,
        "decided": 94,
        "investigated": 20,
        "upheld": 17,
        "rate": 85,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 24,
        "compliance": 100,
        "upheldPer100k": 5.4,
        "previous": {
          "year": "2024-25",
          "decided": 75,
          "rate": 88
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 4,
        "findings": 9,
        "severe": 0,
        "maladministrationRate": 55.6,
        "landlordName": "Central Bedfordshire Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 231797,
        "reserves": 40383,
        "reservesPct": 17.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 17.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 820922,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 135101,
        "borrowingPerDwelling": 6076
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2025-04-24",
          "url": "https://reports.ofsted.gov.uk/provider/44/823"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-03-18",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/central-bedfordshire"
        },
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 3,
          "unclassified": 16
        },
        "recycling": {
          "year": "2024-25",
          "rate": 42.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 89.3,
          "nonMajor": 95.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,516, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-10-17",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 63 seats won",
          "detail": "Independent 27, Conservative and Unionist Party 20, Liberal Democrats 10, Labour Party 5, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.central-bedfordshire.2023-05-04/"
        },
        {
          "date": "2021-07-14",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, alternative provision",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-018-501.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/alternative-provision/19-018-501"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 31.4,
        "perResident": {
          "culture-leisure.parks": 2.24,
          "environment.street-cleaning": 8.59,
          "highways-transport.maintenance": 12.35,
          "education": 696.25,
          "childrens-social-care": 202.39,
          "adult-social-care": 414.81,
          "public-health": 45.65,
          "housing": 28.57,
          "highways-transport": 32.46,
          "environment": 80.72,
          "culture-leisure": 14.32,
          "planning-development": 11.61,
          "central": 43.95
        }
      }
    },
    {
      "code": "W06000008",
      "name": "Ceredigion",
      "nation": "Wales",
      "slug": "ceredigion",
      "url": "/council-tax/wales/ceredigion/",
      "tier": "wales",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2419.45,
        "changePercent": 5.37,
        "previousBandD": null,
        "perHead": 1180,
        "population": 72696
      },
      "complaints": {
        "body": "PSOW",
        "sourceId": "psow",
        "year": "2024-25",
        "received": null,
        "decided": 45,
        "investigated": null,
        "upheld": 11,
        "rate": 24,
        "rateLabel": "Share of closed complaints where the Ombudsman intervened (early resolution, settlement or an upheld report), counted by this site from the case-level open data",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": null,
        "sourceId": null,
        "netRevenueExpenditure": null,
        "reserves": null,
        "reservesPct": null,
        "previous": null,
        "reservesDefinition": "The Welsh Government publishes council reserves as a PDF report only, so no figure is shown here",
        "borrowing": 124026,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 70.3,
          "measure": "Municipal waste reused, recycled or composted (the statutory target measure)",
          "sourceId": "recycling-wales"
        },
        "planning": {
          "period": "January to March 2026",
          "major": null,
          "nonMajor": 91.5,
          "measure": "Share of planning applications determined within the statutory or an agreed time, in one quarter",
          "sourceId": "planning-wales"
        }
      },
      "events": [
        {
          "date": "2026-09-09",
          "kind": "audit",
          "title": "Audit Wales report: Review of Decision Making Arrangements",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/ceredigion-county-council-review-decision-making-arrangements"
        },
        {
          "date": "2026-04-15",
          "kind": "audit",
          "title": "Annual Audit Summary 2025",
          "detail": "We issued an unqualified opinion on the accounts after the statutory deadline of 31 October 2025 on 1 December 2025.",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/ceredigion-county-council-annual-audit-summary-2025"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,419, up 5.4% on the year before",
          "sourceName": "Welsh Government",
          "url": "https://www.gov.wales/council-tax-levels"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 33 seats won",
          "detail": "Plaid Cymru - The Party of Wales 19, Independent 7, Liberal Democrats 6, Gwlad 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.ceredigion.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 13.3,
        "perResident": {
          "culture-leisure.parks": 10.41,
          "environment.street-cleaning": 8.38,
          "highways-transport.maintenance": 88.2,
          "education": 1206.16,
          "childrens-social-care": 386.09,
          "adult-social-care": 790.11,
          "housing": 210.69,
          "highways-transport": 164.36,
          "environment": 153.9,
          "culture-leisure": 75.02,
          "planning-development": 47.06,
          "central": 13.44
        }
      }
    },
    {
      "code": "E07000130",
      "name": "Charnwood",
      "nation": "England",
      "slug": "charnwood",
      "url": "/council-tax/england/charnwood/",
      "tier": "district",
      "county": "Leicestershire County Council",
      "countyCode": "E10000018",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2405.64,
        "changePercent": 3.4,
        "previousBandD": 2327.5,
        "perHead": 778,
        "population": 189718
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 33,
        "decided": 19,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 11,
          "rate": 100
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 10,
        "findings": 21,
        "severe": 0,
        "maladministrationRate": 63.2,
        "landlordName": "Charnwood Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 22185,
        "reserves": 10521,
        "reservesPct": 47.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 43.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 76190,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 79859,
        "borrowingPerDwelling": 954
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 41.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 89.2,
          "nonMajor": 89.9,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,406, up 3.4% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-02",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Azets Audit Services Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: yes.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 52 seats won",
          "detail": "Conservative and Unionist Party 23, Labour Party 16, Green Party 8, Labour and Co-operative Party 4, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.charnwood.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 12.8,
        "perResident": {
          "culture-leisure.parks": 8.34,
          "environment.street-cleaning": 9.36,
          "housing": 14.04,
          "highways-transport": -0.69,
          "environment": 34.09,
          "culture-leisure": 19.68,
          "planning-development": 11.45,
          "central": 32.91
        }
      }
    },
    {
      "code": "E07000070",
      "name": "Chelmsford",
      "nation": "England",
      "slug": "chelmsford",
      "url": "/council-tax/england/chelmsford/",
      "tier": "district",
      "county": "Essex County Council",
      "countyCode": "E10000012",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2300.18,
        "changePercent": 4.2,
        "previousBandD": 2206.97,
        "perHead": 877,
        "population": 190570
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 26,
        "decided": 23,
        "investigated": 3,
        "upheld": 2,
        "rate": 67,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.1,
        "previous": {
          "year": "2024-25",
          "decided": 11,
          "rate": 50
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 26403,
        "reserves": 31431,
        "reservesPct": 119,
        "previous": {
          "year": "2024-25",
          "reservesPct": 122.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 7212,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 82180,
        "borrowingPerDwelling": 88
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 52,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 80.4,
          "nonMajor": 89.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,300, up 4.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 57 seats won",
          "detail": "Liberal Democrats 33, Conservative and Unionist Party 21, Independent 2, Independent Network 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.chelmsford.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 12.3,
        "perResident": {
          "culture-leisure.parks": 14.66,
          "environment.street-cleaning": 13.45,
          "highways-transport.maintenance": 1.6,
          "housing": 64.52,
          "highways-transport": -27.15,
          "environment": 43.61,
          "culture-leisure": 36.17,
          "planning-development": 19.15,
          "central": 35.39,
          "other": -0.24
        }
      }
    },
    {
      "code": "E07000078",
      "name": "Cheltenham",
      "nation": "England",
      "slug": "cheltenham",
      "url": "/council-tax/england/cheltenham/",
      "tier": "district",
      "county": "Gloucestershire County Council",
      "countyCode": "E10000013",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2369.52,
        "changePercent": 4.9,
        "previousBandD": 2258.28,
        "perHead": 878,
        "population": 121452
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 11,
        "decided": 9,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 100,
        "compliance": null,
        "upheldPer100k": 0.8,
        "previous": {
          "year": "2024-25",
          "decided": 12,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 16947,
        "reserves": 5693,
        "reservesPct": 33.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 29.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 215893,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 57592,
        "borrowingPerDwelling": 3749
      },
      "pay": {
        "year": "2024-25",
        "status": "audited",
        "threshold": 50000,
        "over": 35,
        "previousYear": "2023-24",
        "previousOver": 26,
        "allowances": 457144,
        "previousAllowances": 428009,
        "allowancesText": "In 2024/25 the council paid £457,144 (2023/24 £428,009) in allowances to its 40 members.",
        "sourceName": "Cheltenham, Cheltenham Borough Council Statement of Accounts 2024/25",
        "sourceUrl": "https://www.cheltenham.gov.uk/media/pl2fovjt/cbc-statement-of-accounts-2024-25.pdf",
        "page": "PDF pages 45-46, Note 11",
        "lastVerified": "2026-09-24",
        "note": "Current = 2024/25, previous = 2023/24. 'The number of other employees whose remuneration, excluding employer's pension contributions, was £50,000 or more in bands of £5,000' follows the senior officers table. Totals 35 (2024/25) and 26 (2023/24). Cheltenham is a district council and does not employ school staff (includesSchools recorded false on that basis, not from the note). The second band is printed '£55.000 - £59,999'."
      },
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 48.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 88.5,
          "nonMajor": 95.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-06-10",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Post backstop opinion delivered”; auditor Bishop Fleming Audit Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 20 seats won",
          "detail": "Liberal Democrats 17, Green Party 2, Reform UK 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.cheltenham.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,370, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2024-25",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 40 seats won",
          "detail": "Liberal Democrats 36, Green Party 3, People Against Bureaucracy Group 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.cheltenham.2024-05-02/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 21 seats won",
          "detail": "Liberal Democrats 18, Conservative and Unionist Party 1, Green Party 1, People Against Bureaucracy Group 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.cheltenham.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 17.8,
        "perResident": {
          "culture-leisure.parks": 17.18,
          "environment.street-cleaning": 12.89,
          "highways-transport.maintenance": 0.89,
          "housing": 10.23,
          "highways-transport": -28.68,
          "environment": 48.78,
          "culture-leisure": 37.62,
          "planning-development": 4.08,
          "central": 99.69
        }
      }
    },
    {
      "code": "E07000177",
      "name": "Cherwell",
      "nation": "England",
      "slug": "cherwell",
      "url": "/council-tax/england/cherwell/",
      "tier": "district",
      "county": "Oxfordshire County Council",
      "countyCode": "E10000025",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2582.96,
        "changePercent": 4.8,
        "previousBandD": 2463.87,
        "perHead": 910,
        "population": 172178
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 22,
        "decided": 15,
        "investigated": 2,
        "upheld": 1,
        "rate": 50,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 100,
        "compliance": null,
        "upheldPer100k": 0.6,
        "previous": {
          "year": "2024-25",
          "decided": 10,
          "rate": 33
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 28010,
        "reserves": 44488,
        "reservesPct": 158.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 138.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 154000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 72509,
        "borrowingPerDwelling": 2124
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 51.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 82.3,
          "nonMajor": 81.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Liberal Democrats 8, Reform UK 6, Conservative and Unionist Party 2, Green Party 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.cherwell.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,583, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-01-29",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Bishop Fleming Audit Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Liberal Democrats 8, Conservative and Unionist Party 2, Labour and Co-operative Party 2, Labour Party 2, Green Party 1, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.cherwell.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Liberal Democrats 5, Labour Party 4, Conservative and Unionist Party 3, Green Party 2, Independent 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.cherwell.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Conservative and Unionist Party 6, Liberal Democrats 5, Labour Party 3, Green Party 1, Independent 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.cherwell.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 12,
        "perResident": {
          "culture-leisure.parks": 5.86,
          "environment.street-cleaning": 9.34,
          "highways-transport.maintenance": 0.03,
          "housing": 47.99,
          "highways-transport": 0.11,
          "environment": 56.82,
          "culture-leisure": 28.02,
          "planning-development": 22.86,
          "central": 48.86
        }
      }
    },
    {
      "code": "E06000049",
      "name": "Cheshire East",
      "nation": "England",
      "slug": "cheshire-east",
      "url": "/council-tax/england/cheshire-east/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2454.87,
        "changePercent": 5.2,
        "previousBandD": 2332.61,
        "perHead": 955,
        "population": 425459
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 228,
        "decided": 181,
        "investigated": 40,
        "upheld": 33,
        "rate": 83,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 9,
        "compliance": 100,
        "upheldPer100k": 7.8,
        "previous": {
          "year": "2024-25",
          "decided": 146,
          "rate": 75
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 387770,
        "reserves": 24275,
        "reservesPct": 6.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 7.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 460012,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 191522,
        "borrowingPerDwelling": 2402
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Inadequate",
          "date": "2024-05-16",
          "url": "https://reports.ofsted.gov.uk/provider/44/895"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-05-14",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/cheshire-east"
        },
        "roads": {
          "year": "2024-25",
          "a": 4,
          "bc": 5,
          "unclassified": 15
        },
        "recycling": {
          "year": "2024-25",
          "rate": 47.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 93.8,
          "nonMajor": 87.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,455, up 5.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£35.0m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2025-08-26",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, child protection",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-009-262.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/child-protection/24-009-262"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£25.3m (support agreed in-principle); Note: For support agreed in principle for 2024-25, this has been revised to £17.6m (from £6m)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2024-25",
          "detail": "£17.6m",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2024-25"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 82 seats won",
          "detail": "Conservative and Unionist Party 33, Labour Party 30, Independent 8, Residents of Wilmslow 5, Liberal Democrats 2, Tytherington Ward Independents 2, Alderley Edge First 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.cheshire-east.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2024-25",
          "2025-26",
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 33.1,
        "perResident": {
          "culture-leisure.parks": 19.8,
          "environment.street-cleaning": 7.7,
          "highways-transport.maintenance": 21.77,
          "education": 682.58,
          "childrens-social-care": 244.26,
          "adult-social-care": 472.84,
          "public-health": 46.34,
          "housing": 24.72,
          "highways-transport": 51.64,
          "environment": 93.37,
          "culture-leisure": 51.58,
          "planning-development": 30.27,
          "central": 27.68,
          "other": -0.31
        }
      }
    },
    {
      "code": "E06000050",
      "name": "Cheshire West and Chester",
      "nation": "England",
      "slug": "cheshire-west-and-chester",
      "url": "/council-tax/england/cheshire-west-and-chester/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2517.33,
        "changePercent": 5.2,
        "previousBandD": 2392.03,
        "perHead": 889,
        "population": 373951
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 109,
        "decided": 80,
        "investigated": 17,
        "upheld": 16,
        "rate": 94,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 38,
        "compliance": 100,
        "upheldPer100k": 4.3,
        "previous": {
          "year": "2024-25",
          "decided": 78,
          "rate": 77
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 319220,
        "reserves": 68475,
        "reservesPct": 21.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 24.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 232787,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 167250,
        "borrowingPerDwelling": 1392
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2024-08-28",
          "url": "https://reports.ofsted.gov.uk/provider/44/896"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-08-28",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/cheshire-west-chester"
        },
        "roads": {
          "year": "2024-25",
          "a": 1,
          "bc": 4,
          "unclassified": 6
        },
        "recycling": {
          "year": "2024-25",
          "rate": 57.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 99.1,
          "nonMajor": 92.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,517, up 5.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-10",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 70 seats won",
          "detail": "Labour Party 39, Conservative and Unionist Party 23, Independent 5, Green Party 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.cheshire-west-and-chester.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 24.2,
        "perResident": {
          "culture-leisure.parks": 9.96,
          "environment.street-cleaning": 9.24,
          "highways-transport.maintenance": 9.08,
          "education": 909.96,
          "childrens-social-care": 257.42,
          "adult-social-care": 522.56,
          "public-health": 57.15,
          "housing": 24.12,
          "highways-transport": 43.71,
          "environment": 94.37,
          "culture-leisure": 35.12,
          "planning-development": 195.86,
          "central": 35.52
        }
      }
    },
    {
      "code": "E07000034",
      "name": "Chesterfield",
      "nation": "England",
      "slug": "chesterfield",
      "url": "/council-tax/england/chesterfield/",
      "tier": "district",
      "county": "Derbyshire County Council",
      "countyCode": "E10000007",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2339.49,
        "changePercent": 4.8,
        "previousBandD": 2233.12,
        "perHead": 679,
        "population": 106419
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 14,
        "decided": 9,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 15,
          "rate": 100
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 5,
        "findings": 9,
        "severe": 0,
        "maladministrationRate": 88.9,
        "landlordName": "Chesterfield Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 19854,
        "reserves": 16091,
        "reservesPct": 81,
        "previous": {
          "year": "2024-25",
          "reservesPct": 148.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 135610,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 51401,
        "borrowingPerDwelling": 2638
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 35.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 96.7,
          "nonMajor": 86.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,339, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 40 seats won",
          "detail": "Labour Party 28, Liberal Democrats 12",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.chesterfield.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 7.8,
        "perResident": {
          "culture-leisure.parks": 22.3,
          "environment.street-cleaning": 0.17,
          "highways-transport.maintenance": 0.7,
          "housing": 27.59,
          "highways-transport": -11.54,
          "environment": 36.68,
          "culture-leisure": 27.68,
          "planning-development": 18.87,
          "central": 69.09
        }
      }
    },
    {
      "code": "E07000225",
      "name": "Chichester",
      "nation": "England",
      "slug": "chichester",
      "url": "/council-tax/england/chichester/",
      "tier": "district",
      "county": "West Sussex County Council",
      "countyCode": "E10000032",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2469.68,
        "changePercent": 5.3,
        "previousBandD": 2346.4,
        "perHead": 1138,
        "population": 130224
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 13,
        "decided": 8,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 13,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 13452,
        "reserves": 74919,
        "reservesPct": 556.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 443.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 61922,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 43.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.4,
          "nonMajor": 95.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,470, up 5.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-06",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 36 seats won",
          "detail": "Liberal Democrats 25, Conservative and Unionist Party 5, Local Alliance 4, Green Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.chichester.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14,
        "perResident": {
          "culture-leisure.parks": 6.76,
          "environment.street-cleaning": 12.59,
          "public-health": 2.12,
          "housing": 38.14,
          "highways-transport": -40.58,
          "environment": 83.62,
          "culture-leisure": 9.59,
          "planning-development": 33.78,
          "central": 35.25
        }
      }
    },
    {
      "code": "E07000118",
      "name": "Chorley",
      "nation": "England",
      "slug": "chorley",
      "url": "/council-tax/england/chorley/",
      "tier": "district",
      "county": "Lancashire County Council",
      "countyCode": "E10000017",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2430.23,
        "changePercent": 3.7,
        "previousBandD": 2342.85,
        "perHead": 781,
        "population": 121814
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 11,
        "decided": 9,
        "investigated": 2,
        "upheld": 0,
        "rate": 0,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 14,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 13997,
        "reserves": 14482,
        "reservesPct": 103.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 82.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 72644,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 53332,
        "borrowingPerDwelling": 1362
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 41.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 92.6,
          "nonMajor": 98.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Reform UK 7, Labour Party 3, Labour and Co-operative Party 2, Conservative and Unionist Party 1, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.chorley.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,430, up 3.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-01-29",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Labour Party 9, Labour and Co-operative Party 4, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.chorley.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Labour Party 12, Conservative and Unionist Party 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.chorley.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Labour Party 11, Labour and Co-operative Party 2, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.chorley.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 10.9,
        "perResident": {
          "culture-leisure.parks": 21.35,
          "environment.street-cleaning": 7.59,
          "public-health": 1.56,
          "housing": 9.79,
          "highways-transport": -3.74,
          "environment": 45.7,
          "culture-leisure": 39.45,
          "planning-development": -22.56,
          "central": 37.66
        }
      }
    },
    {
      "code": "S12000036",
      "name": "City of Edinburgh",
      "nation": "Scotland",
      "slug": "city-of-edinburgh",
      "url": "/council-tax/scotland/city-of-edinburgh/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1626.05,
        "changePercent": 4,
        "previousBandD": 1563.51,
        "perHead": 727,
        "population": 531370
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 200,
        "decided": 176,
        "investigated": 2,
        "upheld": 1,
        "rate": 50,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 1241981,
        "reserves": 297422,
        "reservesPct": 23.9,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 2177945,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 3244,
        "previousYear": "2024-25",
        "previousOver": 2827,
        "allowances": 2048048,
        "previousAllowances": 1766456,
        "allowancesText": "Salaries 2,017,640 (2024/25 1,730,980); Expenses claimed by councillors 0 (325); paid directly by the Council 30,408 (35,151); Total 2,048,048 (1,766,456)",
        "sourceName": "City of Edinburgh, Unaudited annual accounts 2025-26 – The City of Edinburgh Council",
        "sourceUrl": "https://www.edinburgh.gov.uk/downloads/file/40188/unaudited-annual-accounts-2025-26-the-city-of-edinburgh-council",
        "page": "PDF page 137 (printed page 136), Remuneration report",
        "lastVerified": "2026-09-24",
        "note": "'The total number of Council employees receiving more than £50,000 remuneration for the year (including early retirement / voluntary release costs)'. Note 1: 'The total number of Council employees in the table above includes the Council's Senior Officers'. Totals 3,244 (2025/26) and 2,827 (2024/25). The note does not say whether teachers are included."
      },
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 37.5,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 55.3,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,626, up 4.0% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2025-10-15",
          "kind": "audit",
          "title": "The City of Edinburgh Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/the-city-of-edinburgh-council-annual-audit-202425"
        },
        {
          "date": "2024-10-24",
          "kind": "audit",
          "title": "Best Value: The City of Edinburgh Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-city-of-edinburgh-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 13.6,
        "perResident": {
          "culture-leisure.parks": 13.07,
          "highways-transport.maintenance": 21.11,
          "education": 1095.5,
          "childrens-social-care": 169.72,
          "adult-social-care": 680.38,
          "housing": 92.6,
          "highways-transport": -0.88,
          "environment": 124.22,
          "culture-leisure": 84.79,
          "planning-development": 8.84,
          "central": 82.16
        }
      }
    },
    {
      "code": "E09000001",
      "name": "City of London",
      "nation": "England",
      "slug": "city-of-london",
      "url": "/council-tax/england/city-of-london/",
      "tier": "city-of-london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1329.56,
        "changePercent": 4.4,
        "previousBandD": 1274.07,
        "perHead": 885,
        "population": 15631
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 5,
        "decided": 5,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": null,
        "compliance": 100,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 7,
          "rate": 50
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 9,
        "findings": 18,
        "severe": 0,
        "maladministrationRate": 58.8,
        "landlordName": "City of London Corporation"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 165679,
        "reserves": 396848,
        "reservesPct": 239.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 214.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 8070,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2024-11-05",
          "url": "https://reports.ofsted.gov.uk/provider/44/206"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-07-15",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/city-of-london"
        },
        "roads": {
          "year": "2024-25",
          "a": 7,
          "bc": 67,
          "unclassified": 22
        },
        "recycling": {
          "year": "2024-25",
          "rate": 25.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 97.8,
          "nonMajor": 94.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,330, up 4.4% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£2.65m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2026-02-05",
          "kind": "election",
          "title": "Local election: 1 seats won",
          "detail": "Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.city-of-london-alder.2026-02-05/"
        },
        {
          "date": "2025-06-19",
          "kind": "election",
          "title": "Local election: 1 seats won",
          "detail": "Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.city-of-london-alder.2025-06-19/"
        },
        {
          "date": "2025-03-20",
          "kind": "election",
          "title": "Local election: 55 seats won",
          "detail": "Independent 38, Temple and Farringdon Together 10, Labour Party 7",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.city-of-london.2025-03-20/"
        },
        {
          "date": "2024-12-19",
          "kind": "election",
          "title": "Local election: 3 seats won",
          "detail": "Independent 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.city-of-london-alder.2024-12-19/"
        },
        {
          "date": "2023-11-02",
          "kind": "election",
          "title": "Local election: 1 seats won",
          "detail": "Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.city-of-london-alder.2023-11-02/"
        },
        {
          "date": "2023-09-07",
          "kind": "election",
          "title": "Local election: 1 seats won",
          "detail": "Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.city-of-london-alder.2023-09-07/"
        },
        {
          "date": "2022-12-08",
          "kind": "election",
          "title": "Local election: 1 seats won",
          "detail": "Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.city-of-london-alder.2022-12-08/"
        },
        {
          "date": "2022-07-07",
          "kind": "election",
          "title": "Local election: 2 seats won",
          "detail": "Independent 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.city-of-london-alder.2022-07-07/"
        },
        {
          "date": "2022-05-26",
          "kind": "election",
          "title": "Local election: 3 seats won",
          "detail": "Independent 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.city-of-london-alder.2022-05-26/"
        },
        {
          "date": "2022-03-24",
          "kind": "election",
          "title": "Local election: 81 seats won",
          "detail": "Independent 59, Temple and Farringdon Together 10, Castle Baynard Independents Party 7, Labour Party 5",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.city-of-london.2022-03-24/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 1.9,
        "perResident": {
          "culture-leisure.parks": 172.48,
          "environment.street-cleaning": 484.55,
          "highways-transport.maintenance": 352.06,
          "education": 627.54,
          "childrens-social-care": 322.88,
          "adult-social-care": 527.48,
          "public-health": 98.97,
          "housing": 512.83,
          "highways-transport": -204.59,
          "environment": 1094.24,
          "culture-leisure": 3245.28,
          "planning-development": 654.66,
          "central": 482.57,
          "police": 15233.45,
          "other": -3.97
        }
      }
    },
    {
      "code": "S12000005",
      "name": "Clackmannanshire",
      "nation": "Scotland",
      "slug": "clackmannanshire",
      "url": "/council-tax/scotland/clackmannanshire/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1683.67,
        "changePercent": 5.6,
        "previousBandD": 1594.38,
        "perHead": 614,
        "population": 51610
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 23,
        "decided": 17,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 152902,
        "reserves": 20710,
        "reservesPct": 13.5,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 152989,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 57.2,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 69.1,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-07-10",
          "kind": "audit",
          "title": "Clackmannanshire Council annual audit 2023/24",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/clackmannanshire-council-annual-audit-202324"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,684, up 5.6% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2024-09-27",
          "kind": "audit",
          "title": "Best Value: Clackmannanshire Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-clackmannanshire-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 11.1,
        "perResident": {
          "culture-leisure.parks": 32.2,
          "highways-transport.maintenance": 24.98,
          "education": 1556.4,
          "childrens-social-care": 311.01,
          "adult-social-care": 665.96,
          "housing": 28.21,
          "highways-transport": 66.13,
          "environment": 117.96,
          "culture-leisure": 81.24,
          "planning-development": 21.16,
          "central": 114.57
        }
      }
    },
    {
      "code": "E07000071",
      "name": "Colchester",
      "nation": "England",
      "slug": "colchester",
      "url": "/council-tax/england/colchester/",
      "tier": "district",
      "county": "Essex County Council",
      "countyCode": "E10000012",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2282.85,
        "changePercent": 4.1,
        "previousBandD": 2192.08,
        "perHead": 765,
        "population": 201163
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 26,
        "decided": 20,
        "investigated": 3,
        "upheld": 2,
        "rate": 67,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1,
        "previous": {
          "year": "2024-25",
          "decided": 28,
          "rate": 67
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 9,
        "findings": 16,
        "severe": 0,
        "maladministrationRate": 33.3,
        "landlordName": "Colchester City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 64830,
        "reserves": 24676,
        "reservesPct": 38.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 55.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 207894,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 86826,
        "borrowingPerDwelling": 2394
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 51.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 97.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Conservative and Unionist Party 5, Reform UK 5, Liberal Democrats 3, Labour and Co-operative Party 2, Green Party 1, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.colchester.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,283, up 4.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-03-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Post backstop opinion delivered”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Conservative and Unionist Party 7, Labour Party 4, Liberal Democrats 4, Labour and Co-operative Party 2, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.colchester.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Conservative and Unionist Party 6, Liberal Democrats 6, Labour Party 3, Green Party 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.colchester.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Conservative and Unionist Party 6, Labour Party 5, Liberal Democrats 5, Green Party 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.colchester.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 21.1,
        "perResident": {
          "culture-leisure.parks": 13.32,
          "environment.street-cleaning": 1.95,
          "housing": 26.16,
          "highways-transport": -15.84,
          "environment": 54.5,
          "culture-leisure": 22.78,
          "planning-development": 11.39,
          "central": 28,
          "other": 47.74
        }
      }
    },
    {
      "code": "W06000003",
      "name": "Conwy",
      "nation": "Wales",
      "slug": "conwy",
      "url": "/council-tax/wales/conwy/",
      "tier": "wales",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2472.82,
        "changePercent": 6.55,
        "previousBandD": null,
        "perHead": 1189,
        "population": 114421
      },
      "complaints": {
        "body": "PSOW",
        "sourceId": "psow",
        "year": "2024-25",
        "received": null,
        "decided": 29,
        "investigated": null,
        "upheld": 5,
        "rate": 17,
        "rateLabel": "Share of closed complaints where the Ombudsman intervened (early resolution, settlement or an upheld report), counted by this site from the case-level open data",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": null,
        "sourceId": null,
        "netRevenueExpenditure": null,
        "reserves": null,
        "reservesPct": null,
        "previous": null,
        "reservesDefinition": "The Welsh Government publishes council reserves as a PDF report only, so no figure is shown here",
        "borrowing": 208568,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 70.7,
          "measure": "Municipal waste reused, recycled or composted (the statutory target measure)",
          "sourceId": "recycling-wales"
        },
        "planning": {
          "period": "January to March 2026",
          "major": null,
          "nonMajor": 69.5,
          "measure": "Share of planning applications determined within the statutory or an agreed time, in one quarter",
          "sourceId": "planning-wales"
        }
      },
      "events": [
        {
          "date": "2026-06-01",
          "kind": "audit",
          "title": "Audit Wales report: Recruitment and retention challenges – the right people at the right time?",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/conwy-county-borough-council-recruitment-and-retention-challenges-right-people-right"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,473, up 6.5% on the year before",
          "sourceName": "Welsh Government",
          "url": "https://www.gov.wales/council-tax-levels"
        },
        {
          "date": "2025-05-06",
          "kind": "audit",
          "title": "Annual Audit Summary 2024",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/conwy-county-borough-council-annual-audit-summary-2024"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 55 seats won",
          "detail": "Independent 22, Labour Party 11, Conservative and Unionist Party 10, Plaid Cymru - The Party of Wales 7, Liberal Democrats 4, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.conwy.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 13.7,
        "perResident": {
          "culture-leisure.parks": 19.13,
          "environment.street-cleaning": 23.47,
          "highways-transport.maintenance": 22.72,
          "education": 1132.03,
          "childrens-social-care": 299.25,
          "adult-social-care": 741.81,
          "housing": 348.85,
          "highways-transport": 81.86,
          "environment": 155.4,
          "culture-leisure": 100.65,
          "planning-development": 43.92,
          "central": 150.08
        }
      }
    },
    {
      "code": "E06000052",
      "name": "Cornwall",
      "nation": "England",
      "slug": "cornwall",
      "url": "/council-tax/england/cornwall/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2590.93,
        "changePercent": 5.3,
        "previousBandD": 2459.92,
        "perHead": 996,
        "population": 584782
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 282,
        "decided": 221,
        "investigated": 60,
        "upheld": 49,
        "rate": 82,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 8,
        "compliance": 100,
        "upheldPer100k": 8.4,
        "previous": {
          "year": "2024-25",
          "decided": 196,
          "rate": 88
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 748239,
        "reserves": 164723,
        "reservesPct": 22,
        "previous": {
          "year": "2024-25",
          "reservesPct": 25.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 1626064,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 287777,
        "borrowingPerDwelling": 5650
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 1193,
        "previousYear": "2024-25",
        "previousOver": 949,
        "allowances": 2131000,
        "previousAllowances": 2139000,
        "allowancesText": "Allowances 2.071 (restated 2024/25 2.085); Expenses* 0.015 (0.011); Travel 0.045 (0.043); Total 2.131 (2.139) £m. *Prior year comparator amended as incorrectly stated last year.",
        "sourceName": "Cornwall, Statement of Accounts 2025/26",
        "sourceUrl": "https://www.cornwall.gov.uk/media/5bng3rux/cornwall-council-statement-of-accounts-2025-26.pdf",
        "page": "PDF pages 89-90 (printed pages 87-88), Note 30",
        "lastVerified": "2026-09-24",
        "note": "'The Council's employees receiving more than £50,000 remuneration for the year (excluding employer's pension contributions)': School Staff (teachers and other school-based staff), Other Staff and Total; counts are Total (1,193 in 2025/26; 949 in 2024/25). 'Consistent with the approach taken in prior years, this table includes senior employees also included in the previous table. It does not include employees of Joint Committees.' Dashes recorded as 0."
      },
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-08-22",
          "url": "https://reports.ofsted.gov.uk/provider/44/908"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-05-29",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/cornwall-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 6,
          "unclassified": 4
        },
        "recycling": {
          "year": "2024-25",
          "rate": 45.1,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 89.4,
          "nonMajor": 94.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,591, up 5.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-01-14",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-05-01",
          "kind": "election",
          "title": "Local election: 87 seats won",
          "detail": "Reform UK 28, Liberal Democrats 26, Independent 16, Conservative and Unionist Party 7, Labour and Co-operative Party 4, Green Party 3, Mebyon Kernow - The Party for Cornwall 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.cornwall.2025-05-01/"
        },
        {
          "date": "2021-02-16",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, charging",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-019-385.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/charging/19-019-385"
        },
        {
          "date": "2021-01-21",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, alternative provision",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-008-091.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/alternative-provision/19-008-091"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 27.5,
        "perResident": {
          "culture-leisure.parks": 19.33,
          "environment.street-cleaning": 15.42,
          "highways-transport.maintenance": 30.6,
          "education": 561.59,
          "childrens-social-care": 261.57,
          "adult-social-care": 603.81,
          "public-health": 76.43,
          "housing": 63.66,
          "highways-transport": 72.2,
          "environment": 164.17,
          "culture-leisure": 35.35,
          "planning-development": 15.05,
          "central": 31.89,
          "fire": 59
        }
      }
    },
    {
      "code": "E07000079",
      "name": "Cotswold",
      "nation": "England",
      "slug": "cotswold",
      "url": "/council-tax/england/cotswold/",
      "tier": "district",
      "county": "Gloucestershire County Council",
      "countyCode": "E10000013",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2391.65,
        "changePercent": 5,
        "previousBandD": 2276.7,
        "perHead": 1182,
        "population": 91563
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 12,
        "decided": 11,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.1,
        "previous": {
          "year": "2024-25",
          "decided": 7,
          "rate": 0
        }
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 12722,
        "reserves": 12912,
        "reservesPct": 101.5,
        "previous": {
          "year": "2023-24",
          "reservesPct": 62.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 46310,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 56.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 95.2,
          "nonMajor": 90.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,392, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-12",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Bishop Fleming Audit Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 34 seats won",
          "detail": "Liberal Democrats 22, Conservative and Unionist Party 9, Green Party 2, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.cotswold.2023-05-04/"
        },
        {
          "date": "2021-08-05",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, council tax",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-008-553.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/benefits-and-tax/council-tax/20-008-553"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 15.4,
        "perResident": {
          "environment.street-cleaning": 21.69,
          "housing": 16.32,
          "highways-transport": -26.48,
          "environment": 104.63,
          "culture-leisure": 9.59,
          "planning-development": 38.53,
          "central": 54.02
        }
      }
    },
    {
      "code": "E08000026",
      "name": "Coventry",
      "nation": "England",
      "slug": "coventry",
      "url": "/council-tax/england/coventry/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2516.72,
        "changePercent": 4.3,
        "previousBandD": 2413.68,
        "perHead": 631,
        "population": 364766
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 146,
        "decided": 117,
        "investigated": 22,
        "upheld": 18,
        "rate": 82,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 22,
        "compliance": 100,
        "upheldPer100k": 4.9,
        "previous": {
          "year": "2024-25",
          "decided": 101,
          "rate": 77
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 302252,
        "reserves": 139210,
        "reservesPct": 46.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 36.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 227070,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 153743,
        "borrowingPerDwelling": 1477
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2026-05-18",
          "url": "https://reports.ofsted.gov.uk/provider/44/331"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-05-27",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/coventry-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 3,
          "unclassified": 13
        },
        "recycling": {
          "year": "2024-25",
          "rate": 32,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.1,
          "nonMajor": 98.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 54 seats won",
          "detail": "Reform UK 20, Labour Party 18, Conservative and Unionist Party 6, Labour and Co-operative Party 6, Green Party 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.coventry.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,517, up 4.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-18",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-06-20",
          "kind": "election",
          "title": "Local election: 1 seats won",
          "detail": "Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.coventry.2024-06-20/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Labour Party 12, Conservative and Unionist Party 3, Labour and Co-operative Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.coventry.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Labour Party 11, Conservative and Unionist Party 4, Labour and Co-operative Party 2, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.coventry.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Labour Party 10, Conservative and Unionist Party 4, Labour and Co-operative Party 3, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.coventry.2022-05-05/"
        },
        {
          "date": "2022-04-11",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, antisocial behaviour",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-000-098.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/environment-and-regulation/antisocial-behaviour/21-000-098"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 17.9,
        "perResident": {
          "culture-leisure.parks": 8.68,
          "environment.street-cleaning": 15.21,
          "highways-transport.maintenance": 20.56,
          "education": 748.12,
          "childrens-social-care": 340.06,
          "adult-social-care": 408.55,
          "public-health": 86.76,
          "housing": 48.03,
          "highways-transport": 33.68,
          "environment": 82.5,
          "culture-leisure": 35.18,
          "planning-development": 31.84,
          "central": 44.36
        }
      }
    },
    {
      "code": "E07000226",
      "name": "Crawley",
      "nation": "England",
      "slug": "crawley",
      "url": "/council-tax/england/crawley/",
      "tier": "district",
      "county": "West Sussex County Council",
      "countyCode": "E10000032",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2418.46,
        "changePercent": 4.9,
        "previousBandD": 2306.49,
        "perHead": 722,
        "population": 124462
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 23,
        "decided": 15,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 21,
          "rate": 50
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 4,
        "findings": 11,
        "severe": 0,
        "maladministrationRate": 45.5,
        "landlordName": "Crawley Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 17444,
        "reserves": 16216,
        "reservesPct": 93,
        "previous": {
          "year": "2024-25",
          "reservesPct": 103.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 197810,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 47305,
        "borrowingPerDwelling": 4182
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 30.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 97.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Reform UK 10, Labour Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.crawley.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,418, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-02",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Labour and Co-operative Party 8, Conservative and Unionist Party 2, Labour Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.crawley.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Labour and Co-operative Party 5, Conservative and Unionist Party 4, Labour Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.crawley.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Labour Party 6, Conservative and Unionist Party 5, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.crawley.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 9.5,
        "perResident": {
          "culture-leisure.parks": 36.65,
          "environment.street-cleaning": 16.84,
          "highways-transport.maintenance": 0.55,
          "public-health": 0.02,
          "housing": 95.7,
          "highways-transport": 0.63,
          "environment": 51.79,
          "culture-leisure": 47.12,
          "planning-development": 30.28,
          "central": 37.48,
          "other": -54.76
        }
      }
    },
    {
      "code": "E09000008",
      "name": "Croydon",
      "nation": "England",
      "slug": "croydon",
      "url": "/council-tax/england/croydon/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2599.91,
        "changePercent": 4.8,
        "previousBandD": 2480.48,
        "perHead": 877,
        "population": 410085
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 363,
        "decided": 281,
        "investigated": 47,
        "upheld": 42,
        "rate": 89,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 14,
        "compliance": 100,
        "upheldPer100k": 10.3,
        "previous": {
          "year": "2024-25",
          "decided": 218,
          "rate": 89
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 36,
        "findings": 86,
        "severe": 2,
        "maladministrationRate": 69,
        "landlordName": "London Borough of Croydon"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 401705,
        "reserves": 117702,
        "reservesPct": 29.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 32.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 1635926,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 168851,
        "borrowingPerDwelling": 9689
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 1455,
        "previousYear": "2024-25",
        "previousOver": 1203,
        "allowances": 1438000,
        "previousAllowances": 1337000,
        "allowancesText": "Total allowances paid to the Members of the Council was £1.438m in 2025/26 (£1.337m in 2024/25). The Council pays employer's national insurance on Members' allowances, taking the total cost to £1.601m in 2025/26 (£1.478m in 2024/25).",
        "sourceName": "Croydon, Statement of Accounts 2025-26 (draft)",
        "sourceUrl": "https://www.croydon.gov.uk/sites/default/files/2026-06/statement-of-accounts-2025-26-draft.pdf",
        "page": "PDF page 68 (printed page 69), Note 27",
        "lastVerified": "2026-09-24",
        "note": "'Out of more than 7,000 employees, the number whose remuneration, excluding on-costs and allowances, was £50,000 or more in bands of £5,000'. 'The table above does not include the members of the Corporate Management Team listed on the following page on note 27B'. Schools and Non-Schools columns, no combined column; totals Schools 356 / Non-Schools 1,099 (2025/26) and 274 / 929 (2024/25). Values checked against word positions in the PDF; runs of all-zero bands collapsed here."
      },
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-12-03",
          "url": "https://reports.ofsted.gov.uk/provider/44/306"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-10-03",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/croydon-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 9,
          "bc": null,
          "unclassified": 17
        },
        "recycling": {
          "year": "2024-25",
          "rate": 36.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 91.2,
          "nonMajor": 91,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 70 seats won",
          "detail": "Conservative and Unionist Party 28, Labour and Co-operative Party 23, Green Party 8, Labour Party 7, Liberal Democrats 2, Reform UK 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.croydon.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,600, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-03-24",
          "kind": "inspection",
          "title": "Ministerial response to the Commissioners’ first report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/london-borough-of-croydon-ministerial-response-to-the-commissioners-first-report"
        },
        {
          "date": "2026-03-24",
          "kind": "inspection",
          "title": "Commissioners’ first report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/london-borough-of-croydon-commissioners-first-report"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£119.0m (support agreed in-principle); Note: For support agreed in-principle for 2025-26, this has been revised to £110.3m (from £136.0m)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2025-07-17",
          "kind": "intervention",
          "title": "Directions made under the Local Government Act 1999 (17 July 2025)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/london-borough-of-croydon-directions-made-under-the-local-government-act-1999-17-july-2025"
        },
        {
          "date": "2025-06-27",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-015-996.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/23-015-996"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2025-02-21",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, assessment and care plan",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-020-786.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/assessment-and-care-plan/23-020-786"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£136.0m (support agreed in-principle); This was subsequently revised to £110.3m (support agreed in-principle); Note: For support agreed in-principle for 2023-24, this has been revised to £50.0m (from £63.0m), and for support agreed in-principle for 2024-25, this has been revised to £51m (from £38m)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2024-25",
          "detail": "£38.0m (support agreed in-principle); This was subsequently revised to: £51.0m (support agreed in-principle for 2024-25); £9.4m for 2019-20",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2024-25"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2023-24",
          "detail": "£63.0m (support agreed in-principle); This was subsequently revised to: £50.0m (support agreed in-principle for 2023-24); £126m for 2019-20; £10m for 2020-21; £14.4m for 2021-22; £11.2m agreed in-principle for 2022-23",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2023-24"
        },
        {
          "date": "2023-07-20",
          "kind": "intervention",
          "title": "Directions made under the Local Government Act 1999 (20 July 2023)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/london-borough-of-croydon-directions-made-under-the-local-government-act-1999-20-july-2023"
        },
        {
          "date": "2022-11-29",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, looked after children",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-008-544.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/looked-after-children/21-008-544"
        },
        {
          "date": "2022-11-28",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, other",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-013-878.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/other/21-013-878"
        },
        {
          "date": "2022-11-22",
          "kind": "s114",
          "title": "Section 114(3) report issued",
          "sourceName": "London Borough of Croydon",
          "url": "https://www.croydon.gov.uk/sites/default/files/2022-11/Section%20114%20report%20-%2022%20November%202022.pdf"
        },
        {
          "date": "2022-06-16",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, assessment and care plan",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-000-380.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/assessment-and-care-plan/20-000-380"
        },
        {
          "date": "2022-05-23",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-004-836.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/21-004-836"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 70 seats won",
          "detail": "Conservative and Unionist Party 33, Labour Party 24, Labour and Co-operative Party 10, Green Party 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.croydon.2022-05-05/"
        },
        {
          "date": "2022-03-28",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, other",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-009-010.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/other/20-009-010"
        },
        {
          "date": "2021-11-04",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, assessment and care plan",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-003-686.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/assessment-and-care-plan/20-003-686"
        },
        {
          "date": "2020-12-02",
          "kind": "s114",
          "title": "Section 114(3) report issued",
          "detail": "Dated 2 December 2020 on the council's own report. The House of Commons Library table gives 2 December 2021.",
          "sourceName": "London Borough of Croydon",
          "url": "https://www.croydon.gov.uk/sites/default/files/2021-03/Section%20114%20report%20-%202%20December%202020.pdf"
        },
        {
          "date": "2020-11-11",
          "kind": "s114",
          "title": "Section 114(3) report issued",
          "sourceName": "London Borough of Croydon",
          "url": "https://www.croydon.gov.uk/sites/default/files/2021-03/Section%20114%20notice%20(appendix%202)%20-%2011%20November%202020.pdf"
        }
      ],
      "flags": {
        "s114Since2018": true,
        "currentIntervention": true,
        "efsThisYear": true,
        "efsYears": [
          "2023-24",
          "2024-25",
          "2025-26",
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 20.8,
        "perResident": {
          "culture-leisure.parks": 15.82,
          "environment.street-cleaning": 22.72,
          "highways-transport.maintenance": 5.79,
          "education": 804.68,
          "childrens-social-care": 369.04,
          "adult-social-care": 475.82,
          "public-health": 74.31,
          "housing": 172.49,
          "highways-transport": 39.84,
          "environment": 105.69,
          "culture-leisure": 26.32,
          "planning-development": 19.3,
          "central": 40.27,
          "other": 13.53
        }
      }
    },
    {
      "code": "E06000063",
      "name": "Cumberland",
      "nation": "England",
      "slug": "cumberland",
      "url": "/council-tax/england/cumberland/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2511.32,
        "changePercent": 4.9,
        "previousBandD": 2393.9,
        "perHead": 835,
        "population": 282343
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 77,
        "decided": 69,
        "investigated": 13,
        "upheld": 12,
        "rate": 92,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 4.3,
        "previous": {
          "year": "2024-25",
          "decided": 79,
          "rate": 80
        }
      },
      "housing": null,
      "finance": {
        "year": "2023-24",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 229024,
        "reserves": 75802,
        "reservesPct": 33.1,
        "previous": null,
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 271460,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 138672,
        "borrowingPerDwelling": 1958
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-11-26",
          "url": "https://reports.ofsted.gov.uk/provider/44/942"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-01-29",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/cumberland-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 6,
          "unclassified": 33
        },
        "recycling": {
          "year": "2024-25",
          "rate": 50.1,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 67.3,
          "nonMajor": 73.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,511, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-03-13",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Post backstop opinion delivered”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-27",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2024-25",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£11.834m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£23.439m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2024-25",
          "detail": "£22.582m",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2024-25"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2023-24",
          "detail": "£10.636m",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2023-24"
        },
        {
          "date": "2023-05-15",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, other",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-012-051.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/other/22-012-051"
        },
        {
          "date": "2023-04-01",
          "kind": "reorganisation",
          "title": "Cumberland council created",
          "detail": "Replaced Cumbria County Council (in part), Allerdale, Carlisle, Copeland.",
          "sourceName": "legislation.gov.uk, SI 2022/331",
          "url": "https://www.legislation.gov.uk/uksi/2022/331"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 46 seats won",
          "detail": "Labour Party 27, Conservative and Unionist Party 7, Liberal Democrats 4, Independent 3, Labour and Co-operative Party 3, Green Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.cumberland.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2023-24",
          "2024-25",
          "2025-26",
          "2026-27"
        ]
      },
      "predecessors": {
        "names": [
          "Cumbria County Council (in part)",
          "Allerdale",
          "Carlisle",
          "Copeland"
        ],
        "date": "2023-04-01",
        "order": "SI 2022/331",
        "url": "https://www.legislation.gov.uk/uksi/2022/331"
      },
      "spending": {
        "year": "2023-24",
        "councilTaxShare": 22.1,
        "perResident": {
          "culture-leisure.parks": 10.41,
          "environment.street-cleaning": 12.95,
          "highways-transport.maintenance": 15.13,
          "education": 557.32,
          "childrens-social-care": 387.29,
          "adult-social-care": 369.59,
          "public-health": 44.72,
          "housing": 32.04,
          "highways-transport": 42.09,
          "environment": 58.42,
          "culture-leisure": 39.11,
          "planning-development": 18.59,
          "central": 66.86,
          "other": 15.57
        }
      }
    },
    {
      "code": "E07000096",
      "name": "Dacorum",
      "nation": "England",
      "slug": "dacorum",
      "url": "/council-tax/england/dacorum/",
      "tier": "district",
      "county": "Hertfordshire County Council",
      "countyCode": "E10000015",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2408.51,
        "changePercent": 5,
        "previousBandD": 2294.23,
        "perHead": 900,
        "population": 162316
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 26,
        "decided": 26,
        "investigated": 4,
        "upheld": 4,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 50,
        "compliance": 100,
        "upheldPer100k": 2.5,
        "previous": {
          "year": "2024-25",
          "decided": 20,
          "rate": 67
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 8,
        "findings": 24,
        "severe": 1,
        "maladministrationRate": 75,
        "landlordName": "Dacorum Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 14795,
        "reserves": 45114,
        "reservesPct": 304.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 246
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 326371,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 68247,
        "borrowingPerDwelling": 4782
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 51.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 87.5,
          "nonMajor": 81.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,409, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-22",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 51 seats won",
          "detail": "Liberal Democrats 28, Conservative and Unionist Party 18, Labour Party 3, Independent 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.dacorum.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 12.2,
        "perResident": {
          "culture-leisure.parks": 15.23,
          "environment.street-cleaning": 10.67,
          "housing": 15.75,
          "highways-transport": -7,
          "environment": 54.79,
          "culture-leisure": 24.29,
          "planning-development": 31.46,
          "central": 55.09
        }
      }
    },
    {
      "code": "E06000005",
      "name": "Darlington",
      "nation": "England",
      "slug": "darlington",
      "url": "/council-tax/england/darlington/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2493.83,
        "changePercent": 5.2,
        "previousBandD": 2371.6,
        "perHead": 795,
        "population": 113402
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 55,
        "decided": 42,
        "investigated": 6,
        "upheld": 5,
        "rate": 83,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 40,
        "compliance": 100,
        "upheldPer100k": 4.4,
        "previous": {
          "year": "2024-25",
          "decided": 23,
          "rate": 100
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 2,
        "findings": 5,
        "severe": 0,
        "maladministrationRate": 40,
        "landlordName": "Darlington Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 111247,
        "reserves": 39819,
        "reservesPct": 35.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 39.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 167598,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 53848,
        "borrowingPerDwelling": 3112
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2026-03-24",
          "url": "https://reports.ofsted.gov.uk/provider/44/841"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-05-30",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/darlington-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 5,
          "bc": 3,
          "unclassified": 8
        },
        "recycling": {
          "year": "2024-25",
          "rate": 30.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 91.2,
          "nonMajor": 92.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,494, up 5.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-23",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 50 seats won",
          "detail": "Labour Party 24, Conservative and Unionist Party 15, Green Party 7, Liberal Democrats 3, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.darlington.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 24,
        "perResident": {
          "culture-leisure.parks": 13.46,
          "environment.street-cleaning": 26.92,
          "highways-transport.maintenance": 14.44,
          "education": 451.16,
          "childrens-social-care": 407.22,
          "adult-social-care": 463.28,
          "public-health": 95.74,
          "housing": 28.36,
          "highways-transport": 50.32,
          "environment": 113.31,
          "culture-leisure": 82.05,
          "planning-development": 10.92,
          "central": 64.18,
          "other": -9.09
        }
      }
    },
    {
      "code": "E07000107",
      "name": "Dartford",
      "nation": "England",
      "slug": "dartford",
      "url": "/council-tax/england/dartford/",
      "tier": "district",
      "county": "Kent County Council",
      "countyCode": "E10000016",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2375.15,
        "changePercent": 4.1,
        "previousBandD": 2280.55,
        "perHead": 796,
        "population": 126297
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 21,
        "decided": 14,
        "investigated": 3,
        "upheld": 3,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 2.4,
        "previous": {
          "year": "2024-25",
          "decided": 12,
          "rate": 33
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 21990,
        "reserves": 81347,
        "reservesPct": 369.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 445.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 23344,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 50731,
        "borrowingPerDwelling": 460
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 23.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 92.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,375, up 4.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-01-30",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 42 seats won",
          "detail": "Conservative and Unionist Party 29, Labour Party 11, Green Party 1, Swanscombe and Greenhithe Residents' Association 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.dartford.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 12.1,
        "perResident": {
          "culture-leisure.parks": 5.64,
          "environment.street-cleaning": 13.02,
          "highways-transport.maintenance": -1.98,
          "childrens-social-care": 0.02,
          "public-health": 0.28,
          "housing": 70.71,
          "highways-transport": -1.08,
          "environment": 73.51,
          "culture-leisure": 23.67,
          "planning-development": 29.57,
          "central": 45.55,
          "other": 1.96
        }
      }
    },
    {
      "code": "W06000004",
      "name": "Denbighshire",
      "nation": "Wales",
      "slug": "denbighshire",
      "url": "/council-tax/wales/denbighshire/",
      "tier": "wales",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2339.03,
        "changePercent": 5.5,
        "previousBandD": null,
        "perHead": 1043,
        "population": 98247
      },
      "complaints": {
        "body": "PSOW",
        "sourceId": "psow",
        "year": "2024-25",
        "received": null,
        "decided": 98,
        "investigated": null,
        "upheld": 6,
        "rate": 6,
        "rateLabel": "Share of closed complaints where the Ombudsman intervened (early resolution, settlement or an upheld report), counted by this site from the case-level open data",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": null,
        "sourceId": null,
        "netRevenueExpenditure": null,
        "reserves": null,
        "reservesPct": null,
        "previous": null,
        "reservesDefinition": "The Welsh Government publishes council reserves as a PDF report only, so no figure is shown here",
        "borrowing": 332587,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 68.6,
          "measure": "Municipal waste reused, recycled or composted (the statutory target measure)",
          "sourceId": "recycling-wales"
        },
        "planning": null
      },
      "events": [
        {
          "date": "2026-09-01",
          "kind": "audit",
          "title": "Audit Wales report: Budgeting for demand? Using data to plan adult residential care",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/denbighshire-county-council-budgeting-demand-using-data-plan-adult-residential-care"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,339, up 5.5% on the year before",
          "sourceName": "Welsh Government",
          "url": "https://www.gov.wales/council-tax-levels"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 47 seats won",
          "detail": "Labour Party 19, Independent 12, Plaid Cymru - The Party of Wales 8, Conservative and Unionist Party 5, Green Party 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.denbighshire.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 11.3,
        "perResident": {
          "culture-leisure.parks": 47.52,
          "environment.street-cleaning": 13.97,
          "highways-transport.maintenance": 43.23,
          "education": 1328.98,
          "childrens-social-care": 301.78,
          "adult-social-care": 631.57,
          "housing": 318.86,
          "highways-transport": 104.67,
          "environment": 168.68,
          "culture-leisure": 115.58,
          "planning-development": 24.3,
          "central": 91.84
        }
      }
    },
    {
      "code": "E06000015",
      "name": "Derby",
      "nation": "England",
      "slug": "derby",
      "url": "/council-tax/england/derby/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2306,
        "changePercent": 5,
        "previousBandD": 2195.75,
        "perHead": 618,
        "population": 275344
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 89,
        "decided": 77,
        "investigated": 17,
        "upheld": 16,
        "rate": 94,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 6,
        "compliance": 100,
        "upheldPer100k": 5.8,
        "previous": {
          "year": "2024-25",
          "decided": 80,
          "rate": 93
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 12,
        "findings": 20,
        "severe": 0,
        "maladministrationRate": 50,
        "landlordName": "Derby City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 220863,
        "reserves": 89511,
        "reservesPct": 40.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 32.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 656093,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 115202,
        "borrowingPerDwelling": 5695
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2025-07-08",
          "url": "https://reports.ofsted.gov.uk/provider/44/831"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2024-08-16",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/derby-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 9,
          "bc": 17,
          "unclassified": 9
        },
        "recycling": {
          "year": "2024-25",
          "rate": 38.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 91.2,
          "nonMajor": 89.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,306, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-05-14",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, school transport",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-009-736.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/school-transport/23-009-736"
        },
        {
          "date": "2025-05-14",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, school transport",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-008-547.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/school-transport/23-008-547"
        },
        {
          "date": "2025-05-14",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, school transport",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-013-529.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/school-transport/23-013-529"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 51 seats won",
          "detail": "Conservative and Unionist Party 15, Labour and Co-operative Party 12, Labour Party 11, Liberal Democrats 4, Independent 3, Reform Derby 3, Reform Derby and Reform UK 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.derby.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Conservative and Unionist Party 5, Labour and Co-operative Party 5, Labour Party 2, Liberal Democrats 2, Reform Derby and Reform UK 2, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.derby.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 16.8,
        "perResident": {
          "culture-leisure.parks": 3.5,
          "environment.street-cleaning": 11.08,
          "highways-transport.maintenance": 6.15,
          "education": 759.7,
          "childrens-social-care": 347,
          "adult-social-care": 343.36,
          "public-health": 93.1,
          "housing": 26.92,
          "highways-transport": 66.3,
          "environment": 103.45,
          "culture-leisure": 28.87,
          "planning-development": 34.98,
          "central": 67.74
        }
      }
    },
    {
      "code": "E07000035",
      "name": "Derbyshire Dales",
      "nation": "England",
      "slug": "derbyshire-dales",
      "url": "/council-tax/england/derbyshire-dales/",
      "tier": "district",
      "county": "Derbyshire County Council",
      "countyCode": "E10000007",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2444.7,
        "changePercent": 4.8,
        "previousBandD": 2332.42,
        "perHead": 1077,
        "population": 72028
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 11,
        "decided": 9,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.4,
        "previous": {
          "year": "2024-25",
          "decided": 8,
          "rate": 50
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 12796,
        "reserves": 22526,
        "reservesPct": 176,
        "previous": {
          "year": "2024-25",
          "reservesPct": 155.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 5450,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 35801,
        "borrowingPerDwelling": 152
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 51.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 74.4,
          "nonMajor": 80.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,445, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-01-30",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 34 seats won",
          "detail": "Liberal Democrats 12, Conservative and Unionist Party 11, Labour Party 6, Green Party 4, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.derbyshire-dales.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 20.2,
        "perResident": {
          "culture-leisure.parks": 16.56,
          "environment.street-cleaning": 21.7,
          "highways-transport.maintenance": -0.17,
          "housing": 36.21,
          "highways-transport": -26.64,
          "environment": 94.77,
          "culture-leisure": 27.67,
          "planning-development": 33.86,
          "central": 37.24
        }
      }
    },
    {
      "code": "E08000017",
      "name": "Doncaster",
      "nation": "England",
      "slug": "doncaster",
      "url": "/council-tax/england/doncaster/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2167.75,
        "changePercent": 2.7,
        "previousBandD": 2110.5,
        "perHead": 599,
        "population": 323016
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 90,
        "decided": 61,
        "investigated": 8,
        "upheld": 6,
        "rate": 75,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.9,
        "previous": {
          "year": "2024-25",
          "decided": 75,
          "rate": 93
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 12,
        "findings": 28,
        "severe": 0,
        "maladministrationRate": 18.5,
        "landlordName": "City of Doncaster Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 289465,
        "reserves": 95578,
        "reservesPct": 33,
        "previous": {
          "year": "2024-25",
          "reservesPct": 26.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 495748,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 144930,
        "borrowingPerDwelling": 3421
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2025-03-18",
          "url": "https://reports.ofsted.gov.uk/provider/44/371"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-09-26",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/doncaster-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 3,
          "bc": 3,
          "unclassified": 13
        },
        "recycling": {
          "year": "2024-25",
          "rate": 46.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 87.8,
          "nonMajor": 91.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,168, up 2.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-09",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-05-01",
          "kind": "election",
          "title": "Local election: 55 seats won",
          "detail": "Reform UK 37, Labour Party 11, Conservative and Unionist Party 6, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.doncaster.2025-05-01/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 18.3,
        "perResident": {
          "culture-leisure.parks": 25.72,
          "environment.street-cleaning": 12.67,
          "highways-transport.maintenance": 11.81,
          "education": 555.03,
          "childrens-social-care": 322.15,
          "adult-social-care": 492.37,
          "public-health": 108.08,
          "housing": 23.88,
          "highways-transport": 33.97,
          "environment": 118.35,
          "culture-leisure": 56.74,
          "planning-development": 57.65,
          "central": 62.98
        }
      }
    },
    {
      "code": "E06000059",
      "name": "Dorset",
      "nation": "England",
      "slug": "dorset",
      "url": "/council-tax/england/dorset/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2765.02,
        "changePercent": 5.1,
        "previousBandD": 2630.3,
        "perHead": 1158,
        "population": 391036
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 181,
        "decided": 143,
        "investigated": 44,
        "upheld": 36,
        "rate": 82,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 11,
        "compliance": 100,
        "upheldPer100k": 9.2,
        "previous": {
          "year": "2024-25",
          "decided": 151,
          "rate": 85
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 418514,
        "reserves": 161217,
        "reservesPct": 38.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 30.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 299666,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 188210,
        "borrowingPerDwelling": 1592
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2025-05-09",
          "url": "https://reports.ofsted.gov.uk/provider/44/838"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-06-04",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/dorset-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 5,
          "unclassified": 13
        },
        "recycling": {
          "year": "2024-25",
          "rate": 59.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 90.7,
          "nonMajor": 92.9,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,765, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 82 seats won",
          "detail": "Liberal Democrats 42, Conservative and Unionist Party 30, Green Party 4, Independents for Dorset 3, Labour Party 2, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.dorset.2024-05-02/"
        },
        {
          "date": "2022-06-22",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-002-722.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/21-002-722"
        },
        {
          "date": "2019-04-01",
          "kind": "reorganisation",
          "title": "Dorset council created",
          "detail": "Replaced Dorset County Council, East Dorset, North Dorset, Purbeck, West Dorset, Weymouth and Portland.",
          "sourceName": "legislation.gov.uk, SI 2018/648",
          "url": "https://www.legislation.gov.uk/uksi/2018/648"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": {
        "names": [
          "Dorset County Council",
          "East Dorset",
          "North Dorset",
          "Purbeck",
          "West Dorset",
          "Weymouth and Portland"
        ],
        "date": "2019-04-01",
        "order": "SI 2018/648",
        "url": "https://www.legislation.gov.uk/uksi/2018/648"
      },
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 33,
        "perResident": {
          "culture-leisure.parks": 16.18,
          "environment.street-cleaning": 5.75,
          "highways-transport.maintenance": 30.72,
          "education": 806.71,
          "childrens-social-care": 263.14,
          "adult-social-care": 523.62,
          "public-health": 42.48,
          "housing": 27.01,
          "highways-transport": 48.41,
          "environment": 117.09,
          "culture-leisure": 39.27,
          "planning-development": 38.32,
          "central": 18.68,
          "other": 25.34
        }
      }
    },
    {
      "code": "E07000108",
      "name": "Dover",
      "nation": "England",
      "slug": "dover",
      "url": "/council-tax/england/dover/",
      "tier": "district",
      "county": "Kent County Council",
      "countyCode": "E10000016",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2461.74,
        "changePercent": 4.1,
        "previousBandD": 2364.45,
        "perHead": 865,
        "population": 121055
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 26,
        "decided": 20,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": 100,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 23,
          "rate": 33
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 2,
        "findings": 7,
        "severe": 0,
        "maladministrationRate": 42.9,
        "landlordName": "Dover District Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 22504,
        "reserves": 45978,
        "reservesPct": 204.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 180.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 126106,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 56174,
        "borrowingPerDwelling": 2245
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 43.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 91.9,
          "nonMajor": 90.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,462, up 4.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-24",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 32 seats won",
          "detail": "Labour Party 16, Conservative and Unionist Party 14, Independent 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.dover.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 12.9,
        "perResident": {
          "culture-leisure.parks": 9.61,
          "environment.street-cleaning": 21.12,
          "housing": 48.96,
          "highways-transport": -12.28,
          "environment": 67.21,
          "culture-leisure": 24.06,
          "planning-development": 30.05,
          "central": 64.65,
          "other": 10.06
        }
      }
    },
    {
      "code": "E08000027",
      "name": "Dudley",
      "nation": "England",
      "slug": "dudley",
      "url": "/council-tax/england/dudley/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2144.84,
        "changePercent": 5.2,
        "previousBandD": 2038.57,
        "perHead": 633,
        "population": 333941
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 151,
        "decided": 126,
        "investigated": 19,
        "upheld": 13,
        "rate": 68,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 8,
        "compliance": 100,
        "upheldPer100k": 3.9,
        "previous": {
          "year": "2024-25",
          "decided": 121,
          "rate": 78
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 8,
        "findings": 23,
        "severe": 0,
        "maladministrationRate": 54.5,
        "landlordName": "Dudley Metropolitan Borough Council"
      },
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 258167,
        "reserves": 41898,
        "reservesPct": 16.2,
        "previous": {
          "year": "2023-24",
          "reservesPct": 11.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 615742,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 142317,
        "borrowingPerDwelling": 4327
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2023-01-13",
          "url": "https://reports.ofsted.gov.uk/provider/44/332"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-03-19",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/dudley-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 2,
          "unclassified": 18
        },
        "recycling": {
          "year": "2024-25",
          "rate": 39.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.1,
          "nonMajor": 93.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 25 seats won",
          "detail": "Reform UK 22, Conservative and Unionist Party 2, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.dudley.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,145, up 5.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 72 seats won",
          "detail": "Conservative and Unionist Party 34, Labour Party 34, Liberal Democrats 3, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.dudley.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 25 seats won",
          "detail": "Conservative and Unionist Party 12, Labour Party 12, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.dudley.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 25 seats won",
          "detail": "Conservative and Unionist Party 13, Labour Party 11, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.dudley.2022-05-05/"
        },
        {
          "date": "2021-07-07",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, residential care",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-003-362.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/residential-care/20-003-362"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 18.5,
        "perResident": {
          "culture-leisure.parks": 15.61,
          "environment.street-cleaning": 11.27,
          "highways-transport.maintenance": 21.85,
          "education": 710.74,
          "childrens-social-care": 255.12,
          "adult-social-care": 415.79,
          "public-health": 75.58,
          "housing": 13.04,
          "highways-transport": 38.95,
          "environment": 73.33,
          "culture-leisure": 44.3,
          "planning-development": 29.36,
          "central": 14.75
        }
      }
    },
    {
      "code": "S12000006",
      "name": "Dumfries & Galloway",
      "nation": "Scotland",
      "slug": "dumfries-and-galloway",
      "url": "/council-tax/scotland/dumfries-and-galloway/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1578.65,
        "changePercent": 8.5,
        "previousBandD": 1454.98,
        "perHead": 626,
        "population": 145490
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 39,
        "decided": 38,
        "investigated": 3,
        "upheld": 1,
        "rate": 33,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 442195,
        "reserves": 60657,
        "reservesPct": 13.7,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 234555,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 43.2,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 54.9,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-05-13",
          "kind": "audit",
          "title": "Dumfries and Galloway Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/dumfries-and-galloway-council-annual-audit-202425"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,579, up 8.5% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2024-01-11",
          "kind": "audit",
          "title": "Best Value: Dumfries and Galloway Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-dumfries-and-galloway-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 11.2,
        "perResident": {
          "culture-leisure.parks": 29.3,
          "highways-transport.maintenance": 36.85,
          "education": 1430.6,
          "childrens-social-care": 207.38,
          "adult-social-care": 762.93,
          "housing": 97.09,
          "highways-transport": 119.53,
          "environment": 157.79,
          "culture-leisure": 122.85,
          "planning-development": 27.23,
          "central": 113.94
        }
      }
    },
    {
      "code": "S12000042",
      "name": "Dundee City",
      "nation": "Scotland",
      "slug": "dundee-city",
      "url": "/council-tax/scotland/dundee-city/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1729.69,
        "changePercent": 7.7,
        "previousBandD": 1605.34,
        "perHead": 533,
        "population": 148390
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 39,
        "decided": 38,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 430463,
        "reserves": 67031,
        "reservesPct": 15.6,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 712214,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 35.1,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 68.3,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,730, up 7.7% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2025-10-09",
          "kind": "audit",
          "title": "Dundee City Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/dundee-city-council-annual-audit-202425"
        },
        {
          "date": "2023-11-30",
          "kind": "audit",
          "title": "Best Value: Dundee City Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-dundee-city-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 8.8,
        "perResident": {
          "culture-leisure.parks": 38.06,
          "highways-transport.maintenance": 8.94,
          "education": 1341.96,
          "childrens-social-care": 266.42,
          "adult-social-care": 787.12,
          "housing": 42.44,
          "highways-transport": 29.17,
          "environment": 117.18,
          "culture-leisure": 172.58,
          "planning-development": 27.08,
          "central": 116.94
        }
      }
    },
    {
      "code": "E06000047",
      "name": "Durham",
      "nation": "England",
      "slug": "durham",
      "url": "/council-tax/england/durham/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2622.15,
        "changePercent": 2.8,
        "previousBandD": 2551.17,
        "perHead": 737,
        "population": 539146
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 168,
        "decided": 142,
        "investigated": 21,
        "upheld": 17,
        "rate": 81,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 24,
        "compliance": 100,
        "upheldPer100k": 3.2,
        "previous": {
          "year": "2024-25",
          "decided": 111,
          "rate": 69
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 519949,
        "reserves": 217908,
        "reservesPct": 41.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 37.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 477917,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 256332,
        "borrowingPerDwelling": 1864
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2025-05-13",
          "url": "https://reports.ofsted.gov.uk/provider/44/840"
        },
        "cqc": {
          "rating": "Good",
          "date": "2024-08-16",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/durham-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 3,
          "bc": 3,
          "unclassified": 11
        },
        "recycling": {
          "year": "2024-25",
          "rate": 36.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 92.2,
          "nonMajor": 89.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,622, up 2.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-11-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-05-01",
          "kind": "election",
          "title": "Local election: 98 seats won",
          "detail": "Reform UK 65, Liberal Democrats 14, Independent 12, Labour Party 4, Green Party 2, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.county-durham.2025-05-01/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 17.4,
        "perResident": {
          "culture-leisure.parks": 28.59,
          "environment.street-cleaning": 14.18,
          "highways-transport.maintenance": 17.57,
          "education": 781.83,
          "childrens-social-care": 355.94,
          "adult-social-care": 388.41,
          "public-health": 118.42,
          "housing": 45.12,
          "highways-transport": 51.28,
          "environment": 136.19,
          "culture-leisure": 80.43,
          "planning-development": 51.28,
          "central": 60.04
        }
      }
    },
    {
      "code": "E09000009",
      "name": "Ealing",
      "nation": "England",
      "slug": "ealing",
      "url": "/council-tax/england/ealing/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2138.53,
        "changePercent": 4.8,
        "previousBandD": 2041.02,
        "perHead": 694,
        "population": 387072
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 333,
        "decided": 259,
        "investigated": 44,
        "upheld": 37,
        "rate": 84,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 11,
        "compliance": 100,
        "upheldPer100k": 9.6,
        "previous": {
          "year": "2024-25",
          "decided": 166,
          "rate": 73
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 37,
        "findings": 85,
        "severe": 5,
        "maladministrationRate": 88,
        "landlordName": "London Borough of Ealing"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 312402,
        "reserves": 140453,
        "reservesPct": 45,
        "previous": {
          "year": "2024-25",
          "reservesPct": 42.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 842298,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 150159,
        "borrowingPerDwelling": 5609
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-07-12",
          "url": "https://reports.ofsted.gov.uk/provider/44/307"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2025-01-17",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/ealing-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 12,
          "bc": 9,
          "unclassified": 10
        },
        "recycling": {
          "year": "2024-25",
          "rate": 49.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 96.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 70 seats won",
          "detail": "Labour Party 46, Liberal Democrats 13, Conservative and Unionist Party 5, Green Party 5, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.ealing.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,139, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-08-21",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-014-586.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/23-014-586"
        },
        {
          "date": "2023-06-01",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-002-098.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/22-002-098"
        },
        {
          "date": "2023-01-05",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, other",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-013-463.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/other/21-013-463"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 70 seats won",
          "detail": "Labour Party 56, Liberal Democrats 6, Conservative and Unionist Party 5, Labour and Co-operative Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.ealing.2022-05-05/"
        },
        {
          "date": "2021-08-12",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, domiciliary care",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-017-276.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/domiciliary-care/19-017-276"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13,
        "perResident": {
          "culture-leisure.parks": 1.81,
          "environment.street-cleaning": 32.24,
          "highways-transport.maintenance": 8.98,
          "education": 1210.82,
          "childrens-social-care": 242.52,
          "adult-social-care": 323.26,
          "public-health": 94.26,
          "housing": 85.11,
          "highways-transport": -66.74,
          "environment": 71.5,
          "culture-leisure": 17.55,
          "planning-development": 11.43,
          "central": 63.06,
          "other": 75.58
        }
      }
    },
    {
      "code": "S12000008",
      "name": "East Ayrshire",
      "nation": "Scotland",
      "slug": "east-ayrshire",
      "url": "/council-tax/scotland/east-ayrshire/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1717.28,
        "changePercent": 6.9,
        "previousBandD": 1606.44,
        "perHead": 586,
        "population": 121350
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 36,
        "decided": 22,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 337742,
        "reserves": 67967,
        "reservesPct": 20.1,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 496418,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 49.2,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 65.4,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,717, up 6.9% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2025-10-09",
          "kind": "audit",
          "title": "East Ayrshire Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/east-ayrshire-council-annual-audit-202425"
        },
        {
          "date": "2018-05-29",
          "kind": "audit",
          "title": "Best Value Assurance Report: East Ayrshire Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-assurance-report-east-ayrshire-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 10,
        "perResident": {
          "culture-leisure.parks": 11.26,
          "highways-transport.maintenance": 35.63,
          "education": 1437.83,
          "childrens-social-care": 19.29,
          "adult-social-care": 943.84,
          "housing": 45.5,
          "highways-transport": 88.59,
          "environment": 131.87,
          "culture-leisure": 81.83,
          "planning-development": 31.63,
          "central": 2.82
        }
      }
    },
    {
      "code": "E07000009",
      "name": "East Cambridgeshire",
      "nation": "England",
      "slug": "east-cambridgeshire",
      "url": "/council-tax/england/east-cambridgeshire/",
      "tier": "district",
      "county": "Cambridgeshire County Council",
      "countyCode": "E10000003",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2485.18,
        "changePercent": 4.7,
        "previousBandD": 2374.13,
        "perHead": 877,
        "population": 94599
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 5,
        "decided": 2,
        "investigated": 1,
        "upheld": 0,
        "rate": 0,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 7,
          "rate": 0
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 19612,
        "reserves": 28855,
        "reservesPct": 147.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 191.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 41665,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 54.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 90.3,
          "nonMajor": 93.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,485, up 4.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-20",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 28 seats won",
          "detail": "Conservative and Unionist Party 15, Liberal Democrats 13",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.east-cambridgeshire.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 8.8,
        "perResident": {
          "culture-leisure.parks": 4.18,
          "environment.street-cleaning": 11.6,
          "housing": 46.23,
          "highways-transport": 1.58,
          "environment": 76.97,
          "culture-leisure": 0.32,
          "planning-development": 42,
          "central": 47.02
        }
      }
    },
    {
      "code": "E07000040",
      "name": "East Devon",
      "nation": "England",
      "slug": "east-devon",
      "url": "/council-tax/england/east-devon/",
      "tier": "district",
      "county": "Devon County Council",
      "countyCode": "E10000008",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2595.46,
        "changePercent": 5.4,
        "previousBandD": 2461.4,
        "perHead": 1069,
        "population": 159637
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 29,
        "decided": 25,
        "investigated": 5,
        "upheld": 4,
        "rate": 80,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 2.5,
        "previous": {
          "year": "2024-25",
          "decided": 30,
          "rate": 33
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 17,
        "findings": 50,
        "severe": 3,
        "maladministrationRate": 76.1,
        "landlordName": "East Devon District Council"
      },
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 22426,
        "reserves": 52267,
        "reservesPct": 233.1,
        "previous": {
          "year": "2023-24",
          "reservesPct": 273.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 87406,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 75355,
        "borrowingPerDwelling": 1160
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 60.1,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 88.8,
          "nonMajor": 80.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,595, up 5.4% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-11",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 60 seats won",
          "detail": "Independent 19, Liberal Democrats 18, Conservative and Unionist Party 17, Labour Party 3, Green Party 2, The Liberal Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.east-devon.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 12.9,
        "perResident": {
          "culture-leisure.parks": 19.89,
          "environment.street-cleaning": 13.91,
          "highways-transport.maintenance": 0.04,
          "housing": 20.6,
          "highways-transport": -18.67,
          "environment": 78.61,
          "culture-leisure": 37.37,
          "planning-development": 31.98,
          "central": 31.38
        }
      }
    },
    {
      "code": "S12000045",
      "name": "East Dunbartonshire",
      "nation": "Scotland",
      "slug": "east-dunbartonshire",
      "url": "/council-tax/scotland/east-dunbartonshire/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1751.67,
        "changePercent": 9.5,
        "previousBandD": 1599.7,
        "perHead": 839,
        "population": 109550
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 47,
        "decided": 45,
        "investigated": 1,
        "upheld": 0,
        "rate": 0,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 320846,
        "reserves": 5036,
        "reservesPct": 1.6,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 435426,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 54.3,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 73.3,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-08-31",
          "kind": "audit",
          "title": "East Dunbartonshire Council annual audit 2023/24",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/east-dunbartonshire-council-annual-audit-202324"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,752, up 9.5% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2021-09-29",
          "kind": "audit",
          "title": "Best Value Assurance Report: East Dunbartonshire Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-assurance-report-east-dunbartonshire-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 15.3,
        "perResident": {
          "culture-leisure.parks": 31.71,
          "highways-transport.maintenance": 24.53,
          "education": 1745.18,
          "childrens-social-care": 10.87,
          "adult-social-care": 695.23,
          "housing": 26.84,
          "highways-transport": 77.76,
          "environment": 116.09,
          "culture-leisure": 97.1,
          "planning-development": 67.62,
          "central": 92.07
        }
      }
    },
    {
      "code": "E07000085",
      "name": "East Hampshire",
      "nation": "England",
      "slug": "east-hampshire",
      "url": "/council-tax/england/east-hampshire/",
      "tier": "district",
      "county": "Hampshire County Council",
      "countyCode": "E10000014",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2343.92,
        "changePercent": 5,
        "previousBandD": 2231.64,
        "perHead": 960,
        "population": 130599
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 14,
        "decided": 10,
        "investigated": 4,
        "upheld": 4,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 3.1,
        "previous": {
          "year": "2024-25",
          "decided": 16,
          "rate": 50
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 17852,
        "reserves": 13870,
        "reservesPct": 77.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 70.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 113733,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 56665,
        "borrowingPerDwelling": 2007
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 34.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 85.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,344, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 43 seats won",
          "detail": "Conservative and Unionist Party 19, Liberal Democrats 14, Whitehill & Bordon Community Party 6, Green Party 2, Independent 1, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.east-hampshire.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 20,
        "perResident": {
          "culture-leisure.parks": 2.25,
          "environment.street-cleaning": 3.07,
          "highways-transport.maintenance": 0.09,
          "housing": 24.76,
          "highways-transport": -12.6,
          "environment": 69.85,
          "culture-leisure": -1.01,
          "planning-development": 43.25,
          "central": 25.67
        }
      }
    },
    {
      "code": "E07000242",
      "name": "East Hertfordshire",
      "nation": "England",
      "slug": "east-hertfordshire",
      "url": "/council-tax/england/east-hertfordshire/",
      "tier": "district",
      "county": "Hertfordshire County Council",
      "countyCode": "E10000015",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2454.78,
        "changePercent": 4.9,
        "previousBandD": 2339.63,
        "perHead": 1022,
        "population": 158033
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 18,
        "decided": 14,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 100,
        "compliance": null,
        "upheldPer100k": 0.6,
        "previous": {
          "year": "2024-25",
          "decided": 16,
          "rate": 25
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 23833,
        "reserves": 15562,
        "reservesPct": 65.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 43000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 68292,
        "borrowingPerDwelling": 630
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 43.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.1,
          "nonMajor": 93.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,455, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Azets Audit Services Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 50 seats won",
          "detail": "Green Party 19, Conservative and Unionist Party 16, Liberal Democrats 10, Labour Party 5",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.east-hertfordshire.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 11,
        "perResident": {
          "culture-leisure.parks": 12.35,
          "environment.street-cleaning": 10.57,
          "highways-transport.maintenance": 0.06,
          "housing": 29,
          "highways-transport": -10.3,
          "environment": 43.79,
          "culture-leisure": 19.72,
          "planning-development": 27.98,
          "central": 29.97
        }
      }
    },
    {
      "code": "E07000137",
      "name": "East Lindsey",
      "nation": "England",
      "slug": "east-lindsey",
      "url": "/council-tax/england/east-lindsey/",
      "tier": "district",
      "county": "Lincolnshire County Council",
      "countyCode": "E10000019",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2275.88,
        "changePercent": 3.4,
        "previousBandD": 2201.57,
        "perHead": 766,
        "population": 146756
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 19,
        "decided": 16,
        "investigated": 4,
        "upheld": 3,
        "rate": 75,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 2.1,
        "previous": {
          "year": "2024-25",
          "decided": 22,
          "rate": 20
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 34962,
        "reserves": 38684,
        "reservesPct": 110.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 130.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 73086,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 39.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 89.7,
          "nonMajor": 88.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,276, up 3.4% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-24",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 42 seats won",
          "detail": "Conservative and Unionist Party 16, Independent 14, Labour Party 6, Skegness urban district society 5, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.east-lindsey.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 7.7,
        "perResident": {
          "culture-leisure.parks": 16.07,
          "environment.street-cleaning": 7.73,
          "housing": 31.28,
          "highways-transport": -12.15,
          "environment": 105.68,
          "culture-leisure": 48,
          "planning-development": 25.07,
          "central": 65.8
        }
      }
    },
    {
      "code": "S12000010",
      "name": "East Lothian",
      "nation": "Scotland",
      "slug": "east-lothian",
      "url": "/council-tax/scotland/east-lothian/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1697.62,
        "changePercent": 7.5,
        "previousBandD": 1579.18,
        "perHead": 753,
        "population": 116460
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 40,
        "decided": 38,
        "investigated": 2,
        "upheld": 1,
        "rate": 50,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 298820,
        "reserves": 36129,
        "reservesPct": 12.1,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 599958,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 55.3,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 95.8,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,698, up 7.5% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2025-12-18",
          "kind": "audit",
          "title": "East Lothian Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/east-lothian-council-annual-audit-202425"
        },
        {
          "date": "2025-07-03",
          "kind": "audit",
          "title": "Best Value: East Lothian Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-east-lothian-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 15.2,
        "perResident": {
          "culture-leisure.parks": 49.48,
          "highways-transport.maintenance": 16.37,
          "education": 1253.77,
          "childrens-social-care": 193.81,
          "adult-social-care": 641.15,
          "housing": 61.73,
          "highways-transport": 63.94,
          "environment": 119,
          "culture-leisure": 155.5,
          "planning-development": 42.19,
          "central": 34.78
        }
      }
    },
    {
      "code": "S12000011",
      "name": "East Renfrewshire",
      "nation": "Scotland",
      "slug": "east-renfrewshire",
      "url": "/council-tax/scotland/east-renfrewshire/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1620.15,
        "changePercent": 6,
        "previousBandD": 1528.44,
        "perHead": 750,
        "population": 99840
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 36,
        "decided": 32,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 293687,
        "reserves": 45852,
        "reservesPct": 15.6,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 186879,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 50.9,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 37.5,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,620, up 6.0% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2025-12-18",
          "kind": "audit",
          "title": "East Renfrewshire Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/east-renfrewshire-council-annual-audit-202425"
        },
        {
          "date": "2025-02-06",
          "kind": "audit",
          "title": "Best Value: East Renfrewshire Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-east-renfrewshire-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 14.1,
        "perResident": {
          "culture-leisure.parks": 17.24,
          "highways-transport.maintenance": 47.34,
          "education": 1740.71,
          "childrens-social-care": 0.6,
          "adult-social-care": 750.07,
          "housing": 61.61,
          "highways-transport": 88.46,
          "environment": 121.2,
          "culture-leisure": 115.04,
          "planning-development": 34.74,
          "central": 29.15
        }
      }
    },
    {
      "code": "E06000011",
      "name": "East Riding of Yorkshire",
      "nation": "England",
      "slug": "east-riding-of-yorkshire",
      "url": "/council-tax/england/east-riding-of-yorkshire/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2466.08,
        "changePercent": 5.2,
        "previousBandD": 2343.55,
        "perHead": 888,
        "population": 360334
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 106,
        "decided": 81,
        "investigated": 13,
        "upheld": 12,
        "rate": 92,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 8,
        "compliance": 100,
        "upheldPer100k": 3.4,
        "previous": {
          "year": "2024-25",
          "decided": 89,
          "rate": 78
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 4,
        "findings": 10,
        "severe": 0,
        "maladministrationRate": 100,
        "landlordName": "East Riding of Yorkshire Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 364421,
        "reserves": 73871,
        "reservesPct": 20.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 23
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 367530,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 167384,
        "borrowingPerDwelling": 2196
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2023-03-24",
          "url": "https://reports.ofsted.gov.uk/provider/44/811"
        },
        "cqc": {
          "rating": "Inadequate",
          "date": "2025-10-22",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/east-riding-yorkshire"
        },
        "roads": {
          "year": "2024-25",
          "a": 1,
          "bc": 4,
          "unclassified": 22
        },
        "recycling": {
          "year": "2024-25",
          "rate": 61,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 96.8,
          "nonMajor": 98.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,466, up 5.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-20",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 67 seats won",
          "detail": "Conservative and Unionist Party 29, Liberal Democrats 22, Independent 9, Labour Party 4, Yorkshire Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.east-riding-of-yorkshire.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 21.5,
        "perResident": {
          "culture-leisure.parks": 6.91,
          "environment.street-cleaning": 17.55,
          "highways-transport.maintenance": 38.43,
          "education": 867.23,
          "childrens-social-care": 229.35,
          "adult-social-care": 514.99,
          "public-health": 41.32,
          "housing": 11.94,
          "highways-transport": 78.82,
          "environment": 125.6,
          "culture-leisure": 68.41,
          "planning-development": 27.08,
          "central": 57.6
        }
      }
    },
    {
      "code": "E07000193",
      "name": "East Staffordshire",
      "nation": "England",
      "slug": "east-staffordshire",
      "url": "/council-tax/england/east-staffordshire/",
      "tier": "district",
      "county": "Staffordshire County Council",
      "countyCode": "E10000028",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2351.34,
        "changePercent": 4.2,
        "previousBandD": 2257.48,
        "perHead": 742,
        "population": 131541
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 10,
        "decided": 6,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 10,
          "rate": 50
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 16780,
        "reserves": 32801,
        "reservesPct": 195.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 149.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 3781,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 56514,
        "borrowingPerDwelling": 67
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 43.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 82.8,
          "nonMajor": 79.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,351, up 4.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-05",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Azets Audit Services Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 37 seats won",
          "detail": "Labour Party 21, Conservative and Unionist Party 15, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.east-staffordshire.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 16.9,
        "perResident": {
          "culture-leisure.parks": 15.98,
          "environment.street-cleaning": 12.09,
          "housing": 7.47,
          "highways-transport": -1.46,
          "environment": 58.66,
          "culture-leisure": 28.73,
          "planning-development": 27.29,
          "central": 36.41
        }
      }
    },
    {
      "code": "E07000244",
      "name": "East Suffolk",
      "nation": "England",
      "slug": "east-suffolk",
      "url": "/council-tax/england/east-suffolk/",
      "tier": "district",
      "county": "Suffolk County Council",
      "countyCode": "E10000029",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2334.8,
        "changePercent": 5.1,
        "previousBandD": 2222.36,
        "perHead": 902,
        "population": 250106
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 40,
        "decided": 35,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.4,
        "previous": {
          "year": "2024-25",
          "decided": 38,
          "rate": 50
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 49633,
        "reserves": 53019,
        "reservesPct": 106.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 101.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 63083,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 123180,
        "borrowingPerDwelling": 512
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 41.1,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 84,
          "nonMajor": 81.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,335, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 55 seats won",
          "detail": "Green Party 16, Conservative and Unionist Party 15, Labour Party 12, Liberal Democrats 11, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.east-suffolk.2023-05-04/"
        },
        {
          "date": "2019-04-01",
          "kind": "reorganisation",
          "title": "East Suffolk council created",
          "detail": "Replaced Suffolk Coastal, Waveney.",
          "sourceName": "legislation.gov.uk, SI 2018/640",
          "url": "https://www.legislation.gov.uk/uksi/2018/640"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": {
        "names": [
          "Suffolk Coastal",
          "Waveney"
        ],
        "date": "2019-04-01",
        "order": "SI 2018/640",
        "url": "https://www.legislation.gov.uk/uksi/2018/640"
      },
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 11.3,
        "perResident": {
          "culture-leisure.parks": 10.4,
          "environment.street-cleaning": 11.46,
          "highways-transport.maintenance": 6.23,
          "public-health": 0.26,
          "housing": 40.59,
          "highways-transport": -1.66,
          "environment": 85.2,
          "culture-leisure": 19.78,
          "planning-development": 60.33,
          "central": 30.79,
          "other": 4.83
        }
      }
    },
    {
      "code": "E07000061",
      "name": "Eastbourne",
      "nation": "England",
      "slug": "eastbourne",
      "url": "/council-tax/england/eastbourne/",
      "tier": "district",
      "county": "East Sussex County Council",
      "countyCode": "E10000011",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2654.28,
        "changePercent": 4.8,
        "previousBandD": 2532.49,
        "perHead": 937,
        "population": 103894
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 27,
        "decided": 26,
        "investigated": 5,
        "upheld": 5,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 4.8,
        "previous": {
          "year": "2024-25",
          "decided": 30,
          "rate": 50
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 5,
        "findings": 11,
        "severe": 0,
        "maladministrationRate": 55.6,
        "landlordName": "Eastbourne Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 17933,
        "reserves": 9842,
        "reservesPct": 54.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 45.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 154664,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 49920,
        "borrowingPerDwelling": 3098
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 36.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 78.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,654, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£2.0m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2024-25",
          "detail": "£3.0m ; £3.0m for 2023-24",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2024-25"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 27 seats won",
          "detail": "Liberal Democrats 19, Conservative and Unionist Party 8",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.eastbourne.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": [
          "2024-25",
          "2025-26"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 10.2,
        "perResident": {
          "culture-leisure.parks": 34.53,
          "highways-transport.maintenance": 0.37,
          "housing": 42.35,
          "highways-transport": -5.74,
          "environment": 58.71,
          "culture-leisure": 49.28,
          "planning-development": 18.75,
          "central": 66.41
        }
      }
    },
    {
      "code": "E07000086",
      "name": "Eastleigh",
      "nation": "England",
      "slug": "eastleigh",
      "url": "/council-tax/england/eastleigh/",
      "tier": "district",
      "county": "Hampshire County Council",
      "countyCode": "E10000014",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2342.21,
        "changePercent": 5.1,
        "previousBandD": 2227.68,
        "perHead": 817,
        "population": 143710
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 26,
        "decided": 20,
        "investigated": 2,
        "upheld": 1,
        "rate": 50,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.7,
        "previous": {
          "year": "2024-25",
          "decided": 12,
          "rate": 50
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 24659,
        "reserves": 38223,
        "reservesPct": 155,
        "previous": {
          "year": "2024-25",
          "reservesPct": 199.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 615536,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 61617,
        "borrowingPerDwelling": 9990
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 43.1,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.6,
          "nonMajor": 94.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 15 seats won",
          "detail": "Liberal Democrats 14, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.eastleigh.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,342, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-12",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Liberal Democrats 10, Conservative and Unionist Party 1, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.eastleigh.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Liberal Democrats 12, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.eastleigh.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Liberal Democrats 13, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.eastleigh.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 10.3,
        "perResident": {
          "culture-leisure.parks": 9.47,
          "environment.street-cleaning": 6.04,
          "highways-transport.maintenance": 2.34,
          "housing": -10.66,
          "highways-transport": -3.09,
          "environment": 24.09,
          "culture-leisure": 6.76,
          "planning-development": 11.54,
          "central": 34.83,
          "other": 29
        }
      }
    },
    {
      "code": "E07000207",
      "name": "Elmbridge",
      "nation": "England",
      "slug": "elmbridge",
      "url": "/council-tax/england/elmbridge/",
      "tier": "district",
      "county": "Surrey County Council",
      "countyCode": "E10000030",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2557.75,
        "changePercent": 4.7,
        "previousBandD": 2442.92,
        "perHead": 1220,
        "population": 142484
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 25,
        "decided": 18,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 100,
        "compliance": null,
        "upheldPer100k": 0.7,
        "previous": {
          "year": "2024-25",
          "decided": 22,
          "rate": 67
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 25540,
        "reserves": 53987,
        "reservesPct": 211.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 338.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 41260,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 60223,
        "borrowingPerDwelling": 685
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 53.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 88.9,
          "nonMajor": 87,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2027-04-01",
          "kind": "reorganisation",
          "title": "Council to be replaced",
          "detail": "From 2027 this area becomes part of East Surrey, a new unitary council that will also take over Surrey County Council’s services in the area.",
          "sourceName": "legislation.gov.uk, SI 2026/264, the Surrey (Structural Changes) Order 2026",
          "url": "https://www.legislation.gov.uk/uksi/2026/264"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,558, up 4.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Liberal Democrats 7, Conservative and Unionist Party 3, Esher Residents Association 1, Hinchley Wood / Weston Green Residents' Associations 1, Independent 1, Thames Ditton / Weston Green Residents' Association 1, The Molesey Residents Association 1, Weybridge Independents 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.elmbridge.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Liberal Democrats 9, Conservative and Unionist Party 2, Esher Residents Association 1, Hinchley Wood / Weston Green Residents' Associations 1, Thames Ditton / Weston Green Residents' Association 1, The Molesey Residents Association 1, Weybridge Independents 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.elmbridge.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Liberal Democrats 7, Conservative and Unionist Party 4, Esher Residents Association 1, Hinchley Wood / Weston Green Residents' Associations 1, Thames Ditton / Weston Green Residents' Association 1, The Molesey Residents Association 1, The Walton Society 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.elmbridge.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 19.6,
        "perResident": {
          "culture-leisure.parks": 12.16,
          "environment.street-cleaning": 17.78,
          "highways-transport.maintenance": 0.29,
          "adult-social-care": 36.69,
          "housing": 51.21,
          "highways-transport": -16.57,
          "environment": 63.48,
          "culture-leisure": 20.75,
          "planning-development": 14.11,
          "central": 49.94,
          "other": 1.87
        }
      }
    },
    {
      "code": "E09000010",
      "name": "Enfield",
      "nation": "England",
      "slug": "enfield",
      "url": "/council-tax/england/enfield/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2267.67,
        "changePercent": 4.8,
        "previousBandD": 2164.02,
        "perHead": 724,
        "population": 329400
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 300,
        "decided": 235,
        "investigated": 47,
        "upheld": 41,
        "rate": 87,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 17,
        "compliance": 100,
        "upheldPer100k": 12.5,
        "previous": {
          "year": "2024-25",
          "decided": 178,
          "rate": 78
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 29,
        "findings": 59,
        "severe": 1,
        "maladministrationRate": 76.4,
        "landlordName": "London Borough of Enfield"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 285134,
        "reserves": 87194,
        "reservesPct": 30.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 26.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 1277576,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 128413,
        "borrowingPerDwelling": 9949
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-09-04",
          "url": "https://reports.ofsted.gov.uk/provider/44/308"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-05-16",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/enfield-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 7,
          "bc": 7,
          "unclassified": 16
        },
        "recycling": {
          "year": "2024-25",
          "rate": 32.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 84.6,
          "nonMajor": 85.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 63 seats won",
          "detail": "Conservative and Unionist Party 31, Labour Party 27, Green Party 5",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.enfield.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,268, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-12-15",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, antisocial behaviour",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-017-695.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/environment-and-regulation/antisocial-behaviour/24-017-695"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£10.0m; £20.0m for 2024-25",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 63 seats won",
          "detail": "Labour Party 38, Conservative and Unionist Party 25",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.enfield.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": [
          "2025-26"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13.2,
        "perResident": {
          "culture-leisure.parks": 17.54,
          "environment.street-cleaning": 26.12,
          "highways-transport.maintenance": 7.25,
          "education": 1044.68,
          "childrens-social-care": 254.55,
          "adult-social-care": 453.16,
          "public-health": 67.28,
          "housing": 127.03,
          "highways-transport": 33.66,
          "environment": 57.6,
          "culture-leisure": 26.14,
          "planning-development": 23.19,
          "central": 57.26,
          "other": 15.98
        }
      }
    },
    {
      "code": "E07000072",
      "name": "Epping Forest",
      "nation": "England",
      "slug": "epping-forest",
      "url": "/council-tax/england/epping-forest/",
      "tier": "district",
      "county": "Essex County Council",
      "countyCode": "E10000012",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2277.21,
        "changePercent": 4.1,
        "previousBandD": 2186.69,
        "perHead": 927,
        "population": 138394
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 61,
        "decided": 52,
        "investigated": 6,
        "upheld": 5,
        "rate": 83,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 3.6,
        "previous": {
          "year": "2024-25",
          "decided": 38,
          "rate": 80
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 8,
        "findings": 15,
        "severe": 0,
        "maladministrationRate": 61.5,
        "landlordName": "Epping Forest District Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 15314,
        "reserves": 19152,
        "reservesPct": 125.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 64.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 278308,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 58697,
        "borrowingPerDwelling": 4741
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 52.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 93.5,
          "nonMajor": 94.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Reform UK 11, Conservative and Unionist Party 4, Independent Loughton Residents Association 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.epping-forest.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,277, up 4.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 54 seats won",
          "detail": "Conservative and Unionist Party 29, Independent Loughton Residents Association 13, Liberal Democrats 7, Independent 3, Green Party 1, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.epping-forest.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Conservative and Unionist Party 14, Liberal Democrats 3, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.epping-forest.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Conservative and Unionist Party 9, Independent Loughton Residents Association 6, Liberal Democrats 2, Green Party 1, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.epping-forest.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13.2,
        "perResident": {
          "culture-leisure.parks": 10.75,
          "environment.street-cleaning": -0.65,
          "highways-transport.maintenance": 0.61,
          "public-health": 6.39,
          "housing": 21.58,
          "highways-transport": -1.72,
          "environment": 69.85,
          "culture-leisure": 11.92,
          "planning-development": 22.01,
          "central": 55.7
        }
      }
    },
    {
      "code": "E07000208",
      "name": "Epsom and Ewell",
      "nation": "England",
      "slug": "epsom-and-ewell",
      "url": "/council-tax/england/epsom-and-ewell/",
      "tier": "district",
      "county": "Surrey County Council",
      "countyCode": "E10000030",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2530.84,
        "changePercent": 4.7,
        "previousBandD": 2416.84,
        "perHead": 1035,
        "population": 83370
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 23,
        "decided": 18,
        "investigated": 2,
        "upheld": 2,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 50,
        "compliance": 100,
        "upheldPer100k": 2.4,
        "previous": {
          "year": "2024-25",
          "decided": 15,
          "rate": 0
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 12083,
        "reserves": 30313,
        "reservesPct": 250.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 253.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 64427,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 33307,
        "borrowingPerDwelling": 1934
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 51.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 94.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2027-04-01",
          "kind": "reorganisation",
          "title": "Council to be replaced",
          "detail": "From 2027 this area becomes part of East Surrey, a new unitary council that will also take over Surrey County Council’s services in the area.",
          "sourceName": "legislation.gov.uk, SI 2026/264, the Surrey (Structural Changes) Order 2026",
          "url": "https://www.legislation.gov.uk/uksi/2026/264"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,531, up 4.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-13",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 35 seats won",
          "detail": "Residents Associations of Epsom and Ewell 17, Liberal Democrats 4, Stoneleigh and Auriol Residents' Association 4, Labour Party 3, Residents' Association of Cuddington 3, Conservative and Unionist Party 2, Ewell Court Residents' Association 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.epsom-and-ewell.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 16.2,
        "perResident": {
          "culture-leisure.parks": 35.17,
          "environment.street-cleaning": 13.72,
          "highways-transport.maintenance": 6.39,
          "adult-social-care": 12.16,
          "public-health": 3.91,
          "housing": 56.11,
          "highways-transport": -25.2,
          "environment": 49.75,
          "culture-leisure": 52.96,
          "planning-development": 21.01,
          "central": 54.8
        }
      }
    },
    {
      "code": "E07000036",
      "name": "Erewash",
      "nation": "England",
      "slug": "erewash",
      "url": "/council-tax/england/erewash/",
      "tier": "district",
      "county": "Derbyshire County Council",
      "countyCode": "E10000007",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2360.64,
        "changePercent": 4.5,
        "previousBandD": 2260.06,
        "perHead": 724,
        "population": 113474
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 14,
        "decided": 11,
        "investigated": 1,
        "upheld": 0,
        "rate": 0,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 12,
          "rate": 75
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 10768,
        "reserves": 14220,
        "reservesPct": 132.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 73.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 53262,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 35.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 85.7,
          "nonMajor": 86.9,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,361, up 4.5% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-13",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 47 seats won",
          "detail": "Labour Party 28, Conservative and Unionist Party 16, Green Party 1, Independent 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.erewash.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14.9,
        "perResident": {
          "culture-leisure.parks": 16.73,
          "environment.street-cleaning": 8.31,
          "highways-transport.maintenance": 0.43,
          "housing": 18.33,
          "highways-transport": -2.1,
          "environment": 37.65,
          "culture-leisure": 25.6,
          "planning-development": 16.89,
          "central": 41.13
        }
      }
    },
    {
      "code": "E07000041",
      "name": "Exeter",
      "nation": "England",
      "slug": "exeter",
      "url": "/council-tax/england/exeter/",
      "tier": "district",
      "county": "Devon County Council",
      "countyCode": "E10000008",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2495.36,
        "changePercent": 4.9,
        "previousBandD": 2379.9,
        "perHead": 727,
        "population": 137894
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 19,
        "decided": 17,
        "investigated": 3,
        "upheld": 1,
        "rate": 33,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.7,
        "previous": {
          "year": "2024-25",
          "decided": 8,
          "rate": 100
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 5,
        "findings": 12,
        "severe": 0,
        "maladministrationRate": 41.7,
        "landlordName": "Exeter City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 20268,
        "reserves": 14205,
        "reservesPct": 70.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 95.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 171336,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 61390,
        "borrowingPerDwelling": 2791
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 49,
        "previousYear": "2024-25",
        "previousOver": 41,
        "allowances": 480000,
        "previousAllowances": 433000,
        "allowancesText": "Salaries 37 (2024-25 16); Allowances 442 (417); Expenses 1 (-); Total 480 (433) £'000",
        "sourceName": "Exeter, Statement of accounts 2025-26 - UNAUDITED",
        "sourceUrl": "https://exeter.gov.uk/media/b1hb15xd/statement-of-accounts-2025-26-unaudited.pdf",
        "page": "PDF page 88 (printed page 86), Note 32",
        "lastVerified": "2026-09-24",
        "note": "'The authority's other employees receiving more than £50,000 remuneration in the year (excluding employer's normal pension contributions)', following the senior management table. No total row is printed. Dashes recorded as 0. Exeter is a district council and does not employ school staff (includesSchools recorded false on that basis, not from the note)."
      },
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 29,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 88.9,
          "nonMajor": 86.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Green Party 6, Labour and Co-operative Party 3, Liberal Democrats 2, Reform UK 2, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.exeter.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,495, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-12",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Labour Party 5, Labour and Co-operative Party 3, Green Party 2, Conservative and Unionist Party 1, Independent 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.exeter.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Labour Party 4, Green Party 3, Labour and Co-operative Party 3, Liberal Democrats 2, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.exeter.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Labour Party 9, Green Party 3, Labour and Co-operative Party 3, Conservative and Unionist Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.exeter.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 7.1,
        "perResident": {
          "culture-leisure.parks": 18.91,
          "environment.street-cleaning": 13.92,
          "highways-transport.maintenance": 0.2,
          "housing": 51.79,
          "highways-transport": -45.84,
          "environment": 69.36,
          "culture-leisure": 56.01,
          "planning-development": -5.13,
          "central": 39.25
        }
      }
    },
    {
      "code": "S12000014",
      "name": "Falkirk",
      "nation": "Scotland",
      "slug": "falkirk",
      "url": "/council-tax/scotland/falkirk/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1715.09,
        "changePercent": 8.8,
        "previousBandD": 1576.77,
        "perHead": 625,
        "population": 160230
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 93,
        "decided": 90,
        "investigated": 2,
        "upheld": 1,
        "rate": 50,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 448073,
        "reserves": 97835,
        "reservesPct": 21.8,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 514086,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 51.5,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 60.9,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,715, up 8.8% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2025-10-15",
          "kind": "audit",
          "title": "Falkirk Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/falkirk-council-annual-audit-202425"
        },
        {
          "date": "2024-05-02",
          "kind": "audit",
          "title": "Best Value: Falkirk Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-falkirk-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 11.3,
        "perResident": {
          "culture-leisure.parks": 25.03,
          "highways-transport.maintenance": 13.11,
          "education": 1458.58,
          "childrens-social-care": 196.42,
          "adult-social-care": 683.89,
          "housing": 52.54,
          "highways-transport": 57.43,
          "environment": 108.41,
          "culture-leisure": 105.06,
          "planning-development": 36.14,
          "central": 97.97
        }
      }
    },
    {
      "code": "E07000087",
      "name": "Fareham",
      "nation": "England",
      "slug": "fareham",
      "url": "/council-tax/england/fareham/",
      "tier": "district",
      "county": "Hampshire County Council",
      "countyCode": "E10000014",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2270.55,
        "changePercent": 4.9,
        "previousBandD": 2164.55,
        "perHead": 886,
        "population": 115373
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 5,
        "decided": 2,
        "investigated": 1,
        "upheld": 0,
        "rate": 0,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 8,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 4095,
        "reserves": 33213,
        "reservesPct": 811.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 203.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 53500,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 51285,
        "borrowingPerDwelling": 1043
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 37.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 97.8,
          "nonMajor": 99.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Conservative and Unionist Party 11, Liberal Democrats 4, Reform UK 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.fareham.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,271, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-18",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 32 seats won",
          "detail": "Conservative and Unionist Party 22, Liberal Democrats 8, Independent 1, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.fareham.2024-05-02/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Conservative and Unionist Party 12, Liberal Democrats 3, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.fareham.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 18.7,
        "perResident": {
          "culture-leisure.parks": 21.11,
          "environment.street-cleaning": 13.8,
          "housing": 27.23,
          "highways-transport": -10.89,
          "environment": 49.84,
          "culture-leisure": 15.41,
          "planning-development": 23.91,
          "central": 29.29
        }
      }
    },
    {
      "code": "E07000010",
      "name": "Fenland",
      "nation": "England",
      "slug": "fenland",
      "url": "/council-tax/england/fenland/",
      "tier": "district",
      "county": "Cambridgeshire County Council",
      "countyCode": "E10000003",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2537.74,
        "changePercent": 4.3,
        "previousBandD": 2432.81,
        "perHead": 784,
        "population": 105930
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 16,
        "decided": 12,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1,
        "previous": {
          "year": "2024-25",
          "decided": 11,
          "rate": 0
        }
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 14723,
        "reserves": 13186,
        "reservesPct": 89.6,
        "previous": {
          "year": "2023-24",
          "reservesPct": 74.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 11800,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 48372,
        "borrowingPerDwelling": 244
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 38.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 91.3,
          "nonMajor": 91.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,538, up 4.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 43 seats won",
          "detail": "Conservative and Unionist Party 35, Independent 6, Liberal Democrats 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.fenland.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 16.4,
        "perResident": {
          "culture-leisure.parks": 10.47,
          "environment.street-cleaning": 11.44,
          "public-health": -0.05,
          "housing": 14.78,
          "highways-transport": 6.71,
          "environment": 50.25,
          "culture-leisure": 13.87,
          "planning-development": 15.19,
          "central": 64.65
        }
      }
    },
    {
      "code": "S12000047",
      "name": "Fife",
      "nation": "Scotland",
      "slug": "fife",
      "url": "/council-tax/scotland/fife/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1573.7,
        "changePercent": 5,
        "previousBandD": 1498.76,
        "perHead": 589,
        "population": 373990
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 140,
        "decided": 127,
        "investigated": 3,
        "upheld": 2,
        "rate": 67,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 1054241,
        "reserves": 115111,
        "reservesPct": 10.9,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 1399336,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 3053,
        "previousYear": "2024-25",
        "previousOver": 1900,
        "allowances": 2223000,
        "previousAllowances": 1831000,
        "allowancesText": "Total salaries, allowances and expenses paid to all Councillors: Salaries 2.180 (2024-25 1.791); Other Expenses and Allowances 0.043 (0.040); Total 2.223 (1.831) £m",
        "sourceName": "Fife, Fife Council Annual Accounts 2025-26 (Submitted for audit 30 June 2026)",
        "sourceUrl": "https://www.fife.gov.uk/__data/assets/pdf_file/0022/96115/Fife-Council-Annual-Accounts-2025-26-Draft.pdf",
        "page": "PDF page 43, Remuneration report Table C",
        "lastVerified": "2026-09-24",
        "note": "Table C: 'the total number of Council employees receiving more than £50,000 remuneration for the year (including any associated redundancy or early retirement payments)'. Totals 3,053 (2025-26) and 1,900 (2024-25). Some bands are combined as printed (£125,000-£134,999; £155,000-£194,999). The table does not say whether teachers or the senior employees in Table A are included."
      },
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 44.5,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 81.7,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,574, up 5.0% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2026-03-18",
          "kind": "audit",
          "title": "Fife Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/fife-council-annual-audit-202425"
        },
        {
          "date": "2025-02-25",
          "kind": "audit",
          "title": "Best Value: Fife Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-fife-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 11.8,
        "perResident": {
          "culture-leisure.parks": 35.87,
          "highways-transport.maintenance": 41.44,
          "education": 1364.28,
          "childrens-social-care": 212.58,
          "adult-social-care": 712.17,
          "housing": 56.32,
          "highways-transport": 107.2,
          "environment": 135.01,
          "culture-leisure": 150.99,
          "planning-development": 37.13,
          "central": 42.35,
          "other": 0.88
        }
      }
    },
    {
      "code": "W06000005",
      "name": "Flintshire",
      "nation": "Wales",
      "slug": "flintshire",
      "url": "/council-tax/wales/flintshire/",
      "tier": "wales",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2376.17,
        "changePercent": 5.77,
        "previousBandD": null,
        "perHead": 1050,
        "population": 155954
      },
      "complaints": {
        "body": "PSOW",
        "sourceId": "psow",
        "year": "2024-25",
        "received": null,
        "decided": 61,
        "investigated": null,
        "upheld": 7,
        "rate": 11,
        "rateLabel": "Share of closed complaints where the Ombudsman intervened (early resolution, settlement or an upheld report), counted by this site from the case-level open data",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": null,
        "sourceId": null,
        "netRevenueExpenditure": null,
        "reserves": null,
        "reservesPct": null,
        "previous": null,
        "reservesDefinition": "The Welsh Government publishes council reserves as a PDF report only, so no figure is shown here",
        "borrowing": 342166,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 63.2,
          "measure": "Municipal waste reused, recycled or composted (the statutory target measure)",
          "sourceId": "recycling-wales"
        },
        "planning": {
          "period": "January to March 2026",
          "major": null,
          "nonMajor": 87.9,
          "measure": "Share of planning applications determined within the statutory or an agreed time, in one quarter",
          "sourceId": "planning-wales"
        }
      },
      "events": [
        {
          "date": "2026-09-02",
          "kind": "audit",
          "title": "Audit Wales report: Review of scrutiny",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/flintshire-county-council-review-scrutiny"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,376, up 5.8% on the year before",
          "sourceName": "Welsh Government",
          "url": "https://www.gov.wales/council-tax-levels"
        },
        {
          "date": "2025-05-06",
          "kind": "audit",
          "title": "Annual Audit Summary 2024",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/flintshire-county-council-annual-audit-summary-2024"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 65 seats won",
          "detail": "Labour Party 30, Independent 28, Liberal Democrats 4, Conservative and Unionist Party 2, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.flintshire.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 13.9,
        "perResident": {
          "culture-leisure.parks": 17.7,
          "environment.street-cleaning": 0.56,
          "highways-transport.maintenance": 24.08,
          "education": 1176.84,
          "childrens-social-care": 290.03,
          "adult-social-care": 607.35,
          "housing": 273.09,
          "highways-transport": 122.91,
          "environment": 158,
          "culture-leisure": 66.14,
          "planning-development": 18.99,
          "central": 61.98
        }
      }
    },
    {
      "code": "E07000112",
      "name": "Folkestone and Hythe",
      "nation": "England",
      "slug": "folkestone-and-hythe",
      "url": "/council-tax/england/folkestone-and-hythe/",
      "tier": "district",
      "county": "Kent County Council",
      "countyCode": "E10000016",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2538.75,
        "changePercent": 4.2,
        "previousBandD": 2437.35,
        "perHead": 941,
        "population": 112163
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 24,
        "decided": 18,
        "investigated": 3,
        "upheld": 1,
        "rate": 33,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.9,
        "previous": {
          "year": "2024-25",
          "decided": 15,
          "rate": 50
        }
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 13661,
        "reserves": 20555,
        "reservesPct": 150.5,
        "previous": {
          "year": "2023-24",
          "reservesPct": 93.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 117741,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 53934,
        "borrowingPerDwelling": 2183
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 45.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 91.2,
          "nonMajor": 98,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,539, up 4.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-04",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 30 seats won",
          "detail": "Green Party 11, Labour Party 8, Conservative and Unionist Party 5, Independent 2, Labour and Co-operative Party 2, Liberal Democrats 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.folkestone-hythe.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 19.7,
        "perResident": {
          "culture-leisure.parks": 14.95,
          "environment.street-cleaning": 16.07,
          "housing": 31.82,
          "highways-transport": -12.81,
          "environment": 55,
          "culture-leisure": 30.27,
          "planning-development": 33.45,
          "central": 24.63
        }
      }
    },
    {
      "code": "E07000080",
      "name": "Forest of Dean",
      "nation": "England",
      "slug": "forest-of-dean",
      "url": "/council-tax/england/forest-of-dean/",
      "tier": "district",
      "county": "Gloucestershire County Council",
      "countyCode": "E10000013",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2443.42,
        "changePercent": 5,
        "previousBandD": 2326.88,
        "perHead": 870,
        "population": 90157
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 20,
        "decided": 15,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": null,
        "upheldPer100k": 1.1,
        "previous": {
          "year": "2024-25",
          "decided": 9,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 13581,
        "reserves": 13369,
        "reservesPct": 98.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 106.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 41014,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 52.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 97.4,
          "nonMajor": 92.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,443, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-01",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Bishop Fleming Audit Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 38 seats won",
          "detail": "Green Party 15, Independent 11, Labour Party 5, Conservative and Unionist Party 4, Liberal Democrats 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.forest-of-dean.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 16.9,
        "perResident": {
          "culture-leisure.parks": 1.54,
          "environment.street-cleaning": 8.84,
          "housing": 20.4,
          "highways-transport": 0.74,
          "environment": 48.23,
          "culture-leisure": 4.85,
          "planning-development": 33.45,
          "central": 61.61
        }
      }
    },
    {
      "code": "E07000119",
      "name": "Fylde",
      "nation": "England",
      "slug": "fylde",
      "url": "/council-tax/england/fylde/",
      "tier": "district",
      "county": "Lancashire County Council",
      "countyCode": "E10000017",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2483.94,
        "changePercent": 4,
        "previousBandD": 2387.78,
        "perHead": 947,
        "population": 86689
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 10,
        "decided": 10,
        "investigated": 3,
        "upheld": 2,
        "rate": 67,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 2.3,
        "previous": {
          "year": "2024-25",
          "decided": 9,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 12319,
        "reserves": 18109,
        "reservesPct": 147,
        "previous": {
          "year": "2024-25",
          "reservesPct": 109.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 41802,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 40.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.4,
          "nonMajor": 96.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,484, up 4.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 37 seats won",
          "detail": "Conservative and Unionist Party 19, Independent 14, Labour Party 2, Liberal Democrats 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.fylde.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 15.6,
        "perResident": {
          "culture-leisure.parks": 17.87,
          "environment.street-cleaning": 13.02,
          "highways-transport.maintenance": 0.6,
          "housing": 10.84,
          "highways-transport": -5.18,
          "environment": 39.38,
          "culture-leisure": 38.38,
          "planning-development": 14.72,
          "central": 40.75
        }
      }
    },
    {
      "code": "E08000037",
      "name": "Gateshead",
      "nation": "England",
      "slug": "gateshead",
      "url": "/council-tax/england/gateshead/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2715.81,
        "changePercent": 5.3,
        "previousBandD": 2578.46,
        "perHead": 739,
        "population": 202509
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 70,
        "decided": 48,
        "investigated": 7,
        "upheld": 4,
        "rate": 57,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 2,
        "previous": {
          "year": "2024-25",
          "decided": 57,
          "rate": 86
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 18,
        "findings": 47,
        "severe": 3,
        "maladministrationRate": 80,
        "landlordName": "Gateshead Metropolitan Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 215567,
        "reserves": 75334,
        "reservesPct": 34.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 37.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 670181,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 95628,
        "borrowingPerDwelling": 7008
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2025-01-29",
          "url": "https://reports.ofsted.gov.uk/provider/44/390"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-03-21",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/gateshead-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 1,
          "bc": 2,
          "unclassified": 18
        },
        "recycling": {
          "year": "2024-25",
          "rate": 30.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 92.9,
          "nonMajor": 87.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 66 seats won",
          "detail": "Reform UK 38, Liberal Democrats 13, Labour Party 12, Green Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.gateshead.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,716, up 5.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-19",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 22 seats won",
          "detail": "Labour Party 15, Liberal Democrats 6, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.gateshead.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 22 seats won",
          "detail": "Labour Party 15, Liberal Democrats 7",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.gateshead.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 22 seats won",
          "detail": "Labour Party 17, Liberal Democrats 5",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.gateshead.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 16.4,
        "perResident": {
          "culture-leisure.parks": 37.97,
          "environment.street-cleaning": 16.85,
          "highways-transport.maintenance": 21.36,
          "education": 900.96,
          "childrens-social-care": 368.17,
          "adult-social-care": 577.43,
          "public-health": 111.06,
          "housing": 28.74,
          "highways-transport": 27.77,
          "environment": 95.9,
          "culture-leisure": 88.37,
          "planning-development": 64.53,
          "central": 54.18
        }
      }
    },
    {
      "code": "E07000173",
      "name": "Gedling",
      "nation": "England",
      "slug": "gedling",
      "url": "/council-tax/england/gedling/",
      "tier": "district",
      "county": "Nottinghamshire County Council",
      "countyCode": "E10000024",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2609.55,
        "changePercent": 4.1,
        "previousBandD": 2507.09,
        "perHead": 861,
        "population": 121105
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 16,
        "decided": 13,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 18,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 16448,
        "reserves": 13592,
        "reservesPct": 82.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 93.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 10812,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 55576,
        "borrowingPerDwelling": 195
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 32,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 89.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,610, up 4.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 41 seats won",
          "detail": "Labour Party 26, Conservative and Unionist Party 9, Liberal Democrats 4, Labour and Co-operative Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.gedling.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13.5,
        "perResident": {
          "culture-leisure.parks": 14.66,
          "environment.street-cleaning": 11.15,
          "housing": 7.95,
          "highways-transport": 1.76,
          "environment": 58.84,
          "culture-leisure": 31.82,
          "planning-development": 15.23,
          "central": 48.16
        }
      }
    },
    {
      "code": "S12000049",
      "name": "Glasgow City",
      "nation": "Scotland",
      "slug": "glasgow-city",
      "url": "/council-tax/scotland/glasgow-city/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1706,
        "changePercent": 5.9,
        "previousBandD": 1611,
        "perHead": 511,
        "population": 654330
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 137,
        "decided": 122,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 1800034,
        "reserves": 124057,
        "reservesPct": 6.9,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 1620356,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 6203,
        "previousYear": "2024-25",
        "previousOver": 3820,
        "allowances": 2679000,
        "previousAllowances": 2218000,
        "allowancesText": "Remuneration paid to councillors: Salaries 2,613 (2024/25 2,161); Allowances 12 (7); Expenses 54 (50); Total 2,679 (2,218) £000",
        "sourceName": "Glasgow City, Glasgow City Council Annual Accounts 2025-26 (Pre Audit)",
        "sourceUrl": "https://www.glasgow.gov.uk/media/25112/Glasgow-City-Council/pdf/01_GCC_Annual_Accounts_Pre_Audit_2025-26.pdf",
        "page": "PDF page 143 (printed page 141), Remuneration report 4.5",
        "lastVerified": "2026-09-24",
        "note": "Remuneration report 4.5: 'the number of employees receiving more than £50,000 remuneration for the year (excluding employer's pension contributions) ... This information includes those senior employees who are subject to the fuller disclosure requirements in table 4.3.' 2025/26 split into Teachers, Those receiving compensation for loss of office, and Staff (excl teachers); counts are Total (6,203 in 2025/26; 3,820 in 2024/25, which is printed as a single total column)."
      },
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 30.6,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 28.5,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-09-03",
          "kind": "audit",
          "title": "Best Value: Glasgow City Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-glasgow-city-council"
        },
        {
          "date": "2026-05-19",
          "kind": "audit",
          "title": "Glasgow City Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/glasgow-city-council-annual-audit-202425"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,706, up 5.9% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 8,
        "perResident": {
          "culture-leisure.parks": 26.62,
          "highways-transport.maintenance": 25.66,
          "education": 1254.94,
          "childrens-social-care": 18.59,
          "adult-social-care": 912.82,
          "housing": 48.75,
          "highways-transport": 34.86,
          "environment": 176.5,
          "culture-leisure": 175.63,
          "planning-development": 79.48,
          "central": 49.39
        }
      }
    },
    {
      "code": "E07000081",
      "name": "Gloucester",
      "nation": "England",
      "slug": "gloucester",
      "url": "/council-tax/england/gloucester/",
      "tier": "district",
      "county": "Gloucestershire County Council",
      "countyCode": "E10000013",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2355.84,
        "changePercent": 4.9,
        "previousBandD": 2246.16,
        "perHead": 686,
        "population": 138565
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 18,
        "decided": 11,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 22,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 18611,
        "reserves": 1189,
        "reservesPct": 6.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 11
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 272667,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 60415,
        "borrowingPerDwelling": 4513
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 40.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 91.3,
          "nonMajor": 93.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-08-05",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Post backstop opinion delivered”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,356, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2024-25",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£9.05m (support agreed in-principle); £2.56m (support agreed in-principle for 2025-26); £3.89m (support agreed in-principle for 2024-25)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 39 seats won",
          "detail": "Liberal Democrats 17, Conservative and Unionist Party 11, Labour and Co-operative Party 6, Independent 4, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.gloucester.2024-05-02/"
        },
        {
          "date": "2023-07-17",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, antisocial behaviour",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-012-725.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/environment-and-regulation/antisocial-behaviour/22-012-725"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 11.6,
        "perResident": {
          "culture-leisure.parks": 11.94,
          "environment.street-cleaning": 19.27,
          "highways-transport.maintenance": 0.09,
          "housing": 34.73,
          "highways-transport": -9.97,
          "environment": 47.08,
          "culture-leisure": 27.41,
          "planning-development": -22.59,
          "central": 32.91
        }
      }
    },
    {
      "code": "E07000088",
      "name": "Gosport",
      "nation": "England",
      "slug": "gosport",
      "url": "/council-tax/england/gosport/",
      "tier": "district",
      "county": "Hampshire County Council",
      "countyCode": "E10000014",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2344.29,
        "changePercent": 4.8,
        "previousBandD": 2236.14,
        "perHead": 770,
        "population": 82618
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 9,
        "decided": 4,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.2,
        "previous": {
          "year": "2024-25",
          "decided": 7,
          "rate": 0
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 9414,
        "reserves": 18105,
        "reservesPct": 192.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 127.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 48150,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 37881,
        "borrowingPerDwelling": 1271
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 25.1,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 94.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Reform UK 9, Conservative and Unionist Party 5",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.gosport.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,344, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2024-25",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: yes.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2026-02-19",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 15 seats won",
          "detail": "Liberal Democrats 8, Conservative and Unionist Party 6, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.gosport.2024-05-02/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 28 seats won",
          "detail": "Liberal Democrats 16, Conservative and Unionist Party 10, Labour Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.gosport.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13.6,
        "perResident": {
          "culture-leisure.parks": 23.29,
          "environment.street-cleaning": 8.84,
          "highways-transport.maintenance": 1.26,
          "housing": 19.84,
          "highways-transport": -6.89,
          "environment": 57.32,
          "culture-leisure": 34.33,
          "planning-development": 23,
          "central": 45.33,
          "other": 0.16
        }
      }
    },
    {
      "code": "E07000109",
      "name": "Gravesham",
      "nation": "England",
      "slug": "gravesham",
      "url": "/council-tax/england/gravesham/",
      "tier": "district",
      "county": "Kent County Council",
      "countyCode": "E10000016",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2408.24,
        "changePercent": 4.1,
        "previousBandD": 2313.06,
        "perHead": 767,
        "population": 111221
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 25,
        "decided": 16,
        "investigated": 3,
        "upheld": 2,
        "rate": 67,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.8,
        "previous": {
          "year": "2024-25",
          "decided": 20,
          "rate": null
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 3,
        "findings": 6,
        "severe": 0,
        "maladministrationRate": 66.7,
        "landlordName": "Gravesham Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 19173,
        "reserves": 16412,
        "reservesPct": 85.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 156.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 171856,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 45240,
        "borrowingPerDwelling": 3799
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 40.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 92.3,
          "nonMajor": 95.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,408, up 4.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 39 seats won",
          "detail": "Labour Party 22, Conservative and Unionist Party 17",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.gravesham.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 15.9,
        "perResident": {
          "culture-leisure.parks": 3.68,
          "environment.street-cleaning": 17.75,
          "public-health": 0.76,
          "housing": 28.29,
          "highways-transport": -7.53,
          "environment": 45.25,
          "culture-leisure": 12.52,
          "planning-development": 11.82,
          "central": 107.8
        }
      }
    },
    {
      "code": "E07000145",
      "name": "Great Yarmouth",
      "nation": "England",
      "slug": "great-yarmouth",
      "url": "/council-tax/england/great-yarmouth/",
      "tier": "district",
      "county": "Norfolk County Council",
      "countyCode": "E10000020",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2414.41,
        "changePercent": 4.7,
        "previousBandD": 2305.13,
        "perHead": 766,
        "population": 100957
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 14,
        "decided": 9,
        "investigated": 1,
        "upheld": 0,
        "rate": 0,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 13,
          "rate": 50
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 3,
        "findings": 7,
        "severe": 0,
        "maladministrationRate": 100,
        "landlordName": "Great Yarmouth Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 14532,
        "reserves": 18325,
        "reservesPct": 126.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 53.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 148144,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 50265,
        "borrowingPerDwelling": 2947
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 31.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 97.1,
          "nonMajor": 96.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,414, up 4.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 39 seats won",
          "detail": "Conservative and Unionist Party 19, Labour Party 18, Independent 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.great-yarmouth.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 9.1,
        "perResident": {
          "environment.street-cleaning": 17.12,
          "highways-transport.maintenance": 1.09,
          "housing": 31.93,
          "highways-transport": -7.57,
          "environment": 58.16,
          "culture-leisure": 22.56,
          "planning-development": 12.58,
          "central": 23.44,
          "other": 9.35
        }
      }
    },
    {
      "code": "E09000011",
      "name": "Greenwich",
      "nation": "England",
      "slug": "greenwich",
      "url": "/council-tax/england/greenwich/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2107.86,
        "changePercent": 4.8,
        "previousBandD": 2011.81,
        "perHead": 644,
        "population": 301225
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 196,
        "decided": 154,
        "investigated": 20,
        "upheld": 16,
        "rate": 80,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 19,
        "compliance": 100,
        "upheldPer100k": 5.3,
        "previous": {
          "year": "2024-25",
          "decided": 110,
          "rate": 83
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 60,
        "findings": 148,
        "severe": 0,
        "maladministrationRate": 66.9,
        "landlordName": "Royal Borough Of Greenwich"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 278545,
        "reserves": 205509,
        "reservesPct": 73.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 64.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 867574,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 125688,
        "borrowingPerDwelling": 6903
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2024-07-16",
          "url": "https://reports.ofsted.gov.uk/provider/44/203"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-05-22",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/greenwich-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 8,
          "bc": null,
          "unclassified": null
        },
        "recycling": {
          "year": "2024-25",
          "rate": 32.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 97.9,
          "nonMajor": 93.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 55 seats won",
          "detail": "Labour and Co-operative Party 27, Green Party 13, Labour Party 8, Conservative and Unionist Party 6, Reform UK 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.greenwich.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,108, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 55 seats won",
          "detail": "Labour and Co-operative Party 45, Labour Party 7, Conservative and Unionist Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.greenwich.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 10.2,
        "perResident": {
          "culture-leisure.parks": 22.79,
          "environment.street-cleaning": 35.05,
          "highways-transport.maintenance": 19.78,
          "education": 1235.88,
          "childrens-social-care": 327.75,
          "adult-social-care": 457.35,
          "public-health": 96.61,
          "housing": 69.66,
          "highways-transport": 26.85,
          "environment": 150.03,
          "culture-leisure": 50.24,
          "planning-development": 25.46,
          "central": 72.63
        }
      }
    },
    {
      "code": "E07000209",
      "name": "Guildford",
      "nation": "England",
      "slug": "guildford",
      "url": "/council-tax/england/guildford/",
      "tier": "district",
      "county": "Surrey County Council",
      "countyCode": "E10000030",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2547.3,
        "changePercent": 4.9,
        "previousBandD": 2428.89,
        "perHead": 1027,
        "population": 152148
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 20,
        "decided": 14,
        "investigated": 2,
        "upheld": 1,
        "rate": 50,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.7,
        "previous": {
          "year": "2024-25",
          "decided": 22,
          "rate": 50
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 8052,
        "reserves": 45000,
        "reservesPct": 558.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 269.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 337462,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 62715,
        "borrowingPerDwelling": 5381
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 58,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.2,
          "nonMajor": 88.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2027-04-01",
          "kind": "reorganisation",
          "title": "Council to be replaced",
          "detail": "From 2027 this area becomes part of West Surrey, a new unitary council that will also take over Surrey County Council’s services in the area.",
          "sourceName": "legislation.gov.uk, SI 2026/264, the Surrey (Structural Changes) Order 2026",
          "url": "https://www.legislation.gov.uk/uksi/2026/264"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,547, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-10",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 48 seats won",
          "detail": "Liberal Democrats 25, Conservative and Unionist Party 10, Residents for Guildford and Villages 7, Guildford Greenbelt Group 3, Labour Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.guildford.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14.9,
        "perResident": {
          "culture-leisure.parks": 12.36,
          "environment.street-cleaning": 10.66,
          "highways-transport.maintenance": 0.05,
          "childrens-social-care": 0.36,
          "adult-social-care": 6.4,
          "housing": 21.78,
          "highways-transport": -42.75,
          "environment": 44.42,
          "culture-leisure": 18.88,
          "planning-development": -26.91,
          "central": 75.05,
          "other": 12.28
        }
      }
    },
    {
      "code": "W06000002",
      "name": "Gwynedd",
      "nation": "Wales",
      "slug": "gwynedd",
      "url": "/council-tax/wales/gwynedd/",
      "tier": "wales",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2468.77,
        "changePercent": 5.49,
        "previousBandD": null,
        "perHead": 1222,
        "population": 120295
      },
      "complaints": {
        "body": "PSOW",
        "sourceId": "psow",
        "year": "2024-25",
        "received": null,
        "decided": 44,
        "investigated": null,
        "upheld": 3,
        "rate": 7,
        "rateLabel": "Share of closed complaints where the Ombudsman intervened (early resolution, settlement or an upheld report), counted by this site from the case-level open data",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": null,
        "sourceId": null,
        "netRevenueExpenditure": null,
        "reserves": null,
        "reservesPct": null,
        "previous": null,
        "reservesDefinition": "The Welsh Government publishes council reserves as a PDF report only, so no figure is shown here",
        "borrowing": 145884,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 65.3,
          "measure": "Municipal waste reused, recycled or composted (the statutory target measure)",
          "sourceId": "recycling-wales"
        },
        "planning": {
          "period": "January to March 2026",
          "major": null,
          "nonMajor": 72.7,
          "measure": "Share of planning applications determined within the statutory or an agreed time, in one quarter",
          "sourceId": "planning-wales"
        }
      },
      "events": [
        {
          "date": "2026-08-21",
          "kind": "audit",
          "title": "Audit Wales report: Value for money Arosfan pilot scheme arrangements",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/cyngor-gwynedd-value-money-arosfan-pilot-scheme-arrangements"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,469, up 5.5% on the year before",
          "sourceName": "Welsh Government",
          "url": "https://www.gov.wales/council-tax-levels"
        },
        {
          "date": "2025-04-30",
          "kind": "audit",
          "title": "Annual Audit Summary 2024",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/cyngor-gwynedd-annual-audit-summary-2024"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 41 seats won",
          "detail": "Plaid Cymru - The Party of Wales 25, Independent 14, Independent Network 1, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.gwynedd.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 11.9,
        "perResident": {
          "culture-leisure.parks": 7.82,
          "environment.street-cleaning": 33.46,
          "highways-transport.maintenance": 47.94,
          "education": 1212.11,
          "childrens-social-care": 300.09,
          "adult-social-care": 725.36,
          "housing": 347.36,
          "highways-transport": 125.61,
          "environment": 233.66,
          "culture-leisure": 80.13,
          "planning-development": 513.42,
          "central": 98.19
        }
      }
    },
    {
      "code": "E09000012",
      "name": "Hackney",
      "nation": "England",
      "slug": "hackney",
      "url": "/council-tax/england/hackney/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2060.3,
        "changePercent": 4.8,
        "previousBandD": 1966.51,
        "perHead": 620,
        "population": 266241
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 255,
        "decided": 188,
        "investigated": 31,
        "upheld": 31,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 23,
        "compliance": 100,
        "upheldPer100k": 11.6,
        "previous": {
          "year": "2024-25",
          "decided": 138,
          "rate": 85
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 82,
        "findings": 189,
        "severe": 7,
        "maladministrationRate": 61,
        "landlordName": "London Borough of Hackney"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 323560,
        "reserves": 110885,
        "reservesPct": 34.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 28.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 346702,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 120932,
        "borrowingPerDwelling": 2867
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 2099,
        "previousYear": "2024-25",
        "previousOver": 1779,
        "allowances": 1508000,
        "previousAllowances": 1444000,
        "allowancesText": "The council paid £1.508m in allowances to members of the council during 2025/26 (£1.444m in 2024/25).",
        "sourceName": "Hackney, Unaudited statement of accounts 2025 to 2026 (Google Doc)",
        "sourceUrl": "https://docs.google.com/document/d/12bdXJDdLeCkujM700ZaxT3rf-iLAvA1s2pPcef3cCh8/edit?usp=sharing",
        "page": "Note 34 Officers' Remuneration (Google Doc, no page numbers)",
        "lastVerified": "2026-09-24",
        "note": "'The number of employees whose remuneration, excluding pension contributions, was £50,000 or more ... The bandings include only the remuneration of employees that have not been disclosed separately in the ‘Senior officer remuneration’ note.' Council and Schools columns, no combined column; totals Council 1,506 / Schools 593 (2025/26) and 1,275 / 504 (2024/25). Top band 'Over £190,000'. Read from the Google Docs text export; the column order was checked against the printed totals."
      },
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-08-20",
          "url": "https://reports.ofsted.gov.uk/provider/44/204"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-02-05",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/hackney-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 11,
          "bc": null,
          "unclassified": 19
        },
        "recycling": {
          "year": "2024-25",
          "rate": 24.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 88.2,
          "nonMajor": 89.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 57 seats won",
          "detail": "Green Party 42, Labour Party 8, Conservative and Unionist Party 6, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hackney.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,060, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-04-03",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, transport",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-003-887.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/transport/24-003-887"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 57 seats won",
          "detail": "Labour Party 43, Labour and Co-operative Party 7, Conservative and Unionist Party 5, Green Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hackney.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 9.2,
        "perResident": {
          "culture-leisure.parks": 27.66,
          "environment.street-cleaning": 41.95,
          "highways-transport.maintenance": 0.26,
          "education": 1325.19,
          "childrens-social-care": 353.2,
          "adult-social-care": 551.76,
          "public-health": 166.79,
          "housing": 204.57,
          "highways-transport": -47.16,
          "environment": 148.12,
          "culture-leisure": 50.67,
          "planning-development": 35.58,
          "central": 68.64,
          "other": 2.14
        }
      }
    },
    {
      "code": "E06000006",
      "name": "Halton",
      "nation": "England",
      "slug": "halton",
      "url": "/council-tax/england/halton/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2366.61,
        "changePercent": 5.2,
        "previousBandD": 2249.34,
        "perHead": 666,
        "population": 131912
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 46,
        "decided": 34,
        "investigated": 8,
        "upheld": 6,
        "rate": 75,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 33,
        "compliance": 100,
        "upheldPer100k": 4.6,
        "previous": {
          "year": "2024-25",
          "decided": 37,
          "rate": 75
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 152052,
        "reserves": 26652,
        "reservesPct": 17.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 16.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 240000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 59494,
        "borrowingPerDwelling": 4034
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Inadequate",
          "date": "2024-07-12",
          "url": "https://reports.ofsted.gov.uk/provider/44/876"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-07-04",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/halton-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 1,
          "bc": 2,
          "unclassified": null
        },
        "recycling": {
          "year": "2024-25",
          "rate": 35.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 97.2,
          "nonMajor": 96.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Reform UK 16, Labour Party 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.halton.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,367, up 5.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£35.0m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2025-11-11",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-03-19",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-005-581.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/23-005-581"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£32.0m (support agreed in-principle); £10m for 2024-25",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Labour Party 17, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.halton.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Labour Party 17, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.halton.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Labour Party 16, Conservative and Unionist Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.halton.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2025-26",
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 11.7,
        "perResident": {
          "culture-leisure.parks": 39.9,
          "environment.street-cleaning": 8.92,
          "highways-transport.maintenance": 17.15,
          "education": 1064.57,
          "childrens-social-care": 524.2,
          "adult-social-care": 633.74,
          "public-health": 103.31,
          "housing": 25.92,
          "highways-transport": 95.05,
          "environment": 112.04,
          "culture-leisure": 90.36,
          "planning-development": 6.38,
          "central": 48.43,
          "other": -22.41
        }
      }
    },
    {
      "code": "E09000013",
      "name": "Hammersmith and Fulham",
      "nation": "England",
      "slug": "hammersmith-and-fulham",
      "url": "/council-tax/england/hammersmith-and-fulham/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1519.51,
        "changePercent": 4.7,
        "previousBandD": 1451.42,
        "perHead": 733,
        "population": 190216
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 164,
        "decided": 149,
        "investigated": 26,
        "upheld": 20,
        "rate": 77,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 25,
        "compliance": 100,
        "upheldPer100k": 10.6,
        "previous": {
          "year": "2024-25",
          "decided": 95,
          "rate": 93
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 87,
        "findings": 217,
        "severe": 4,
        "maladministrationRate": 64.5,
        "landlordName": "London Borough of Hammersmith and Fulham"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 185616,
        "reserves": 217942,
        "reservesPct": 117.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 114.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 523977,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 95707,
        "borrowingPerDwelling": 5475
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2024-05-16",
          "url": "https://reports.ofsted.gov.uk/provider/44/205"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2025-05-09",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/hammersmith-fulham"
        },
        "roads": {
          "year": "2024-25",
          "a": 8,
          "bc": 11,
          "unclassified": 12
        },
        "recycling": {
          "year": "2024-25",
          "rate": 30.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 91.7,
          "nonMajor": 87.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 50 seats won",
          "detail": "Labour Party 38, Conservative and Unionist Party 12",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hammersmith-and-fulham.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,520, up 4.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-10-30",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 50 seats won",
          "detail": "Labour Party 40, Conservative and Unionist Party 10",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hammersmith-and-fulham.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 10.3,
        "perResident": {
          "culture-leisure.parks": 18.63,
          "environment.street-cleaning": 56.39,
          "highways-transport.maintenance": 16.29,
          "education": 740.09,
          "childrens-social-care": 324.74,
          "adult-social-care": 534.51,
          "public-health": 138.83,
          "housing": 162.65,
          "highways-transport": -190.66,
          "environment": 236.58,
          "culture-leisure": 34.25,
          "planning-development": -22.88,
          "central": 107.12
        }
      }
    },
    {
      "code": "E07000131",
      "name": "Harborough",
      "nation": "England",
      "slug": "harborough",
      "url": "/council-tax/england/harborough/",
      "tier": "district",
      "county": "Leicestershire County Council",
      "countyCode": "E10000018",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2389.87,
        "changePercent": 2.8,
        "previousBandD": 2324.96,
        "perHead": 901,
        "population": 106577
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 15,
        "decided": 8,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1,
        "previous": {
          "year": "2024-25",
          "decided": 13,
          "rate": 0
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 26099,
        "reserves": 23697,
        "reservesPct": 90.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 183.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 1468,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 45103,
        "borrowingPerDwelling": 33
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 43.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 78.8,
          "nonMajor": 79.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,390, up 2.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-24",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 34 seats won",
          "detail": "Conservative and Unionist Party 15, Liberal Democrats 13, Green Party 3, Labour Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.harborough.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13.6,
        "perResident": {
          "culture-leisure.parks": 1.21,
          "environment.street-cleaning": 10.6,
          "highways-transport.maintenance": 0.03,
          "adult-social-care": 2.79,
          "housing": 17.15,
          "highways-transport": -7.53,
          "environment": 71.42,
          "culture-leisure": 14.83,
          "planning-development": 5.42,
          "central": 81.77
        }
      }
    },
    {
      "code": "E09000014",
      "name": "Haringey",
      "nation": "England",
      "slug": "haringey",
      "url": "/council-tax/england/haringey/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2313.78,
        "changePercent": 4.8,
        "previousBandD": 2207.94,
        "perHead": 703,
        "population": 266218
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 376,
        "decided": 337,
        "investigated": 57,
        "upheld": 51,
        "rate": 89,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 10,
        "compliance": 100,
        "upheldPer100k": 19.3,
        "previous": {
          "year": "2024-25",
          "decided": 264,
          "rate": 87
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 92,
        "findings": 236,
        "severe": 18,
        "maladministrationRate": 85.8,
        "landlordName": "Haringey London Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 285181,
        "reserves": 48077,
        "reservesPct": 16.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 17.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 1170403,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 114878,
        "borrowingPerDwelling": 10188
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2026-02-24",
          "url": "https://reports.ofsted.gov.uk/provider/44/309"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2025-02-07",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/london-borough-haringey"
        },
        "roads": {
          "year": "2024-25",
          "a": 6,
          "bc": null,
          "unclassified": 15
        },
        "recycling": {
          "year": "2024-25",
          "rate": 28.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 92.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 57 seats won",
          "detail": "Green Party 28, Labour Party 21, Liberal Democrats 8",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.haringey.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,314, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£84.0m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2025-08-19",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, safeguarding",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-014-203.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/safeguarding/24-014-203"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£40.6m; £10m for 2024-25",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 57 seats won",
          "detail": "Labour Party 50, Liberal Democrats 7",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.haringey.2022-05-05/"
        },
        {
          "date": "2022-01-10",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, land",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-006-289.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/other-categories/land/20-006-289"
        },
        {
          "date": "2021-11-29",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, disabled children",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-020-651.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/disabled-children/19-020-651"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2025-26",
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13.1,
        "perResident": {
          "culture-leisure.parks": 11.26,
          "environment.street-cleaning": 52.91,
          "highways-transport.maintenance": 20.67,
          "education": 1104.62,
          "childrens-social-care": 318.41,
          "adult-social-care": 539.68,
          "public-health": 100.15,
          "housing": 184.9,
          "highways-transport": -112.05,
          "environment": 88.71,
          "culture-leisure": 48.42,
          "planning-development": 27.08,
          "central": 154.74
        }
      }
    },
    {
      "code": "E07000073",
      "name": "Harlow",
      "nation": "England",
      "slug": "harlow",
      "url": "/council-tax/england/harlow/",
      "tier": "district",
      "county": "Essex County Council",
      "countyCode": "E10000012",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2298.69,
        "changePercent": 3.7,
        "previousBandD": 2216.43,
        "perHead": 692,
        "population": 98543
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 32,
        "decided": 26,
        "investigated": 1,
        "upheld": 0,
        "rate": 0,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 15,
          "rate": 50
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 12,
        "findings": 25,
        "severe": 2,
        "maladministrationRate": 80,
        "landlordName": "Harlow District Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 18550,
        "reserves": 29870,
        "reservesPct": 161,
        "previous": {
          "year": "2024-25",
          "reservesPct": 223.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 355337,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 40580,
        "borrowingPerDwelling": 8756
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 40.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 89.7,
          "nonMajor": 92.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 11 seats won",
          "detail": "Conservative and Unionist Party 11",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.harlow.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,299, up 3.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 33 seats won",
          "detail": "Conservative and Unionist Party 17, Labour Party 13, Labour and Co-operative Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.harlow.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 11 seats won",
          "detail": "Conservative and Unionist Party 5, Labour Party 5, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.harlow.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Conservative and Unionist Party 7, Labour Party 5",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.harlow.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 10.7,
        "perResident": {
          "culture-leisure.parks": 16.21,
          "environment.street-cleaning": 7.34,
          "highways-transport.maintenance": 14.95,
          "childrens-social-care": 2.19,
          "adult-social-care": 2.61,
          "public-health": 0.19,
          "housing": 32.9,
          "highways-transport": 14.66,
          "environment": 44.14,
          "culture-leisure": 34.4,
          "planning-development": -4.34,
          "central": 72.06,
          "other": 5.48
        }
      }
    },
    {
      "code": "E09000015",
      "name": "Harrow",
      "nation": "England",
      "slug": "harrow",
      "url": "/council-tax/england/harrow/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2511.07,
        "changePercent": 4.8,
        "previousBandD": 2395.86,
        "perHead": 835,
        "population": 272612
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 185,
        "decided": 142,
        "investigated": 21,
        "upheld": 18,
        "rate": 86,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 6,
        "compliance": 100,
        "upheldPer100k": 6.6,
        "previous": {
          "year": "2024-25",
          "decided": 122,
          "rate": 80
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 12,
        "findings": 36,
        "severe": 0,
        "maladministrationRate": 85.7,
        "landlordName": "London Borough of Harrow"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 228891,
        "reserves": 65630,
        "reservesPct": 28.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 38.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 455183,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 97021,
        "borrowingPerDwelling": 4692
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Inadequate",
          "date": "2025-03-04",
          "url": "https://reports.ofsted.gov.uk/provider/44/310"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2024-08-16",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/harrow-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 7,
          "bc": 25,
          "unclassified": 6
        },
        "recycling": {
          "year": "2024-25",
          "rate": 30.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 88.5,
          "nonMajor": 91,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 55 seats won",
          "detail": "Conservative and Unionist Party 42, Labour Party 8, Labour and Co-operative Party 4, Arise 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.harrow.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,511, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-07-07",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, other",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-022-000.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/other/24-022-000"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 55 seats won",
          "detail": "Conservative and Unionist Party 31, Labour Party 21, Labour and Co-operative Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.harrow.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 25,
        "perResident": {
          "culture-leisure.parks": 7.43,
          "environment.street-cleaning": 16.73,
          "highways-transport.maintenance": 17.42,
          "education": 827.11,
          "childrens-social-care": 201.68,
          "adult-social-care": 387.8,
          "public-health": 47.99,
          "housing": 55.61,
          "highways-transport": 39.11,
          "environment": 50.74,
          "culture-leisure": 21.76,
          "planning-development": 18.19,
          "central": 50.23
        }
      }
    },
    {
      "code": "E07000089",
      "name": "Hart",
      "nation": "England",
      "slug": "hart",
      "url": "/council-tax/england/hart/",
      "tier": "district",
      "county": "Hampshire County Council",
      "countyCode": "E10000014",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2400.02,
        "changePercent": 5,
        "previousBandD": 2285.15,
        "perHead": 1005,
        "population": 103335
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 9,
        "decided": 8,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 6,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 9408,
        "reserves": 49711,
        "reservesPct": 528.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 469.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 13624,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 43042,
        "borrowingPerDwelling": 317
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 42.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 81.6,
          "nonMajor": 92.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 11 seats won",
          "detail": "Liberal Democrats 5, Community Campaign (Hart) 4, Conservative and Unionist Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hart.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,400, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-11",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Liberal Democrats 5, Conservative and Unionist Party 4, Community Campaign (Hart) 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hart.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 11 seats won",
          "detail": "Community Campaign (Hart) 4, Liberal Democrats 4, Conservative and Unionist Party 2, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hart.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 11 seats won",
          "detail": "Community Campaign (Hart) 4, Liberal Democrats 4, Conservative and Unionist Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hart.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 21.3,
        "perResident": {
          "culture-leisure.parks": 6.26,
          "environment.street-cleaning": 11.65,
          "housing": 19.24,
          "highways-transport": -2.66,
          "environment": 38.23,
          "culture-leisure": -8.04,
          "planning-development": 22,
          "central": 16.73
        }
      }
    },
    {
      "code": "E06000001",
      "name": "Hartlepool",
      "nation": "England",
      "slug": "hartlepool",
      "url": "/council-tax/england/hartlepool/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2560.2,
        "changePercent": 2.5,
        "previousBandD": 2498.53,
        "perHead": 693,
        "population": 99656
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 28,
        "decided": 21,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1,
        "previous": {
          "year": "2024-25",
          "decided": 26,
          "rate": 50
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 111412,
        "reserves": 29274,
        "reservesPct": 26.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 37.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 81336,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 46391,
        "borrowingPerDwelling": 1753
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2024-05-16",
          "url": "https://reports.ofsted.gov.uk/provider/44/805"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-05-14",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/hartlepool"
        },
        "roads": {
          "year": "2024-25",
          "a": 3,
          "bc": 3,
          "unclassified": 7
        },
        "recycling": {
          "year": "2024-25",
          "rate": 27.1,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 97.2,
          "nonMajor": 99.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Reform UK 12",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hartlepool.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,560, up 2.5% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Labour and Co-operative Party 9, Independent 2, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hartlepool.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Labour and Co-operative Party 8, Conservative and Unionist Party 2, Independent 1, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hartlepool.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Labour Party 6, Conservative and Unionist Party 5, Independent Union 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hartlepool.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 17.4,
        "perResident": {
          "culture-leisure.parks": 25.55,
          "environment.street-cleaning": 13.19,
          "highways-transport.maintenance": 36.07,
          "education": 733.89,
          "childrens-social-care": 576.1,
          "adult-social-care": 502.24,
          "public-health": 121.35,
          "housing": 27.74,
          "highways-transport": 76.12,
          "environment": 114.04,
          "culture-leisure": 74.63,
          "planning-development": 20.3,
          "central": 44.83,
          "other": 1.09
        }
      }
    },
    {
      "code": "E07000062",
      "name": "Hastings",
      "nation": "England",
      "slug": "hastings",
      "url": "/council-tax/england/hastings/",
      "tier": "district",
      "county": "East Sussex County Council",
      "countyCode": "E10000011",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2676.58,
        "changePercent": 4.8,
        "previousBandD": 2554.14,
        "perHead": 827,
        "population": 90855
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 15,
        "decided": 10,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 9,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 15958,
        "reserves": 17312,
        "reservesPct": 108.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 76.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 62224,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 44742,
        "borrowingPerDwelling": 1391
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 29.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 97.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Green Party 10, Reform UK 6, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hastings.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,677, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: yes.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Green Party 9, Labour Party 5, Conservative and Unionist Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hastings.2024-05-02/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Labour Party 9, Conservative and Unionist Party 4, Green Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hastings.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 8.8,
        "perResident": {
          "culture-leisure.parks": 21.68,
          "environment.street-cleaning": 1.81,
          "highways-transport.maintenance": 0.17,
          "housing": 126.85,
          "highways-transport": -7.96,
          "environment": 64.25,
          "culture-leisure": 35.85,
          "planning-development": -36.32,
          "central": 39.73
        }
      }
    },
    {
      "code": "E07000090",
      "name": "Havant",
      "nation": "England",
      "slug": "havant",
      "url": "/council-tax/england/havant/",
      "tier": "district",
      "county": "Hampshire County Council",
      "countyCode": "E10000014",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2320.28,
        "changePercent": 4.9,
        "previousBandD": 2212.89,
        "perHead": 790,
        "population": 127362
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 23,
        "decided": 17,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.8,
        "previous": {
          "year": "2024-25",
          "decided": 24,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 20575,
        "reserves": 3662,
        "reservesPct": 17.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 38.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 7705,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 57399,
        "borrowingPerDwelling": 134
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 30.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 74.1,
          "nonMajor": 83.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Reform UK 9, Green Party 2, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.havant.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,320, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 36 seats won",
          "detail": "Conservative and Unionist Party 13, Labour Party 10, Liberal Democrats 7, Green Party 4, Reform UK 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.havant.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 10 seats won",
          "detail": "Conservative and Unionist Party 5, Labour Party 2, Liberal Democrats 2, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.havant.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Conservative and Unionist Party 12, Labour Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.havant.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 17.3,
        "perResident": {
          "culture-leisure.parks": -3.34,
          "highways-transport.maintenance": 0.86,
          "housing": 59.44,
          "highways-transport": -8.59,
          "environment": 81.72,
          "culture-leisure": -2.65,
          "planning-development": 33.7,
          "central": 19.26
        }
      }
    },
    {
      "code": "E09000016",
      "name": "Havering",
      "nation": "England",
      "slug": "havering",
      "url": "/council-tax/england/havering/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2424.66,
        "changePercent": 4.8,
        "previousBandD": 2313.55,
        "perHead": 787,
        "population": 280787
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 193,
        "decided": 155,
        "investigated": 25,
        "upheld": 22,
        "rate": 88,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 27,
        "compliance": 100,
        "upheldPer100k": 8,
        "previous": {
          "year": "2024-25",
          "decided": 118,
          "rate": 84
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 18,
        "findings": 51,
        "severe": 2,
        "maladministrationRate": 77.8,
        "landlordName": "London Borough of Havering Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 203667,
        "reserves": 66474,
        "reservesPct": 32.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 22.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 630873,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 108905,
        "borrowingPerDwelling": 5793
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Inadequate",
          "date": "2024-02-16",
          "url": "https://reports.ofsted.gov.uk/provider/44/311"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-06-19",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/havering-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 6,
          "bc": null,
          "unclassified": 27
        },
        "recycling": {
          "year": "2024-25",
          "rate": 38,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 93.9,
          "nonMajor": 97,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 55 seats won",
          "detail": "Reform UK 39, Upminster and Cranham Residents Association 6, Hornchurch Residents Association 4, Harold Wood Hill Park Residents Association 3, Labour Party 2, Havering Residents Association 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.havering.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,425, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£77.0m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£88.0m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2024-25",
          "detail": "£30.4m; £18.14m for 2023-24",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2024-25"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 55 seats won",
          "detail": "Conservative and Unionist Party 23, Hornchurch Residents Association 10, Labour and Co-operative Party 6, Upminster and Cranham Residents Association 6, Harold Wood Hill Park Residents Association 3, Labour Party 3, Havering Residents Association 2, Rainham Independent Residents Association 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.havering.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2024-25",
          "2025-26",
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 24.3,
        "perResident": {
          "culture-leisure.parks": 6.8,
          "environment.street-cleaning": 24.95,
          "highways-transport.maintenance": 14.05,
          "education": 970.19,
          "childrens-social-care": 276.58,
          "adult-social-care": 396.53,
          "public-health": 52.93,
          "housing": 77,
          "highways-transport": -9.67,
          "environment": 50.35,
          "culture-leisure": 8.54,
          "planning-development": 13.04,
          "central": 73.24
        }
      }
    },
    {
      "code": "E06000019",
      "name": "Herefordshire",
      "nation": "England",
      "slug": "herefordshire",
      "url": "/council-tax/england/herefordshire/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2574.37,
        "changePercent": 5.1,
        "previousBandD": 2449.17,
        "perHead": 994,
        "population": 192539
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 65,
        "decided": 52,
        "investigated": 12,
        "upheld": 10,
        "rate": 83,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 10,
        "compliance": 100,
        "upheldPer100k": 5.2,
        "previous": {
          "year": "2024-25",
          "decided": 75,
          "rate": 71
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 212643,
        "reserves": 71308,
        "reservesPct": 33.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 46.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 184736,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 90637,
        "borrowingPerDwelling": 2038
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2026-01-12",
          "url": "https://reports.ofsted.gov.uk/provider/44/884"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-05-29",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/herefordshire-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 5,
          "bc": 11,
          "unclassified": 20
        },
        "recycling": {
          "year": "2024-25",
          "rate": 38.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 86.4,
          "nonMajor": 82.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,574, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-09-29",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 53 seats won",
          "detail": "Conservative and Unionist Party 21, Liberal Democrats 12, Green Party 9, Independent 8, It's Our County (Herefordshire) 2, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.herefordshire.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 27.7,
        "perResident": {
          "culture-leisure.parks": 10.84,
          "environment.street-cleaning": 0.18,
          "highways-transport.maintenance": 14.97,
          "education": 771.92,
          "childrens-social-care": 328.93,
          "adult-social-care": 557.83,
          "public-health": 55.59,
          "housing": 50.13,
          "highways-transport": 33.09,
          "environment": 108.62,
          "culture-leisure": 24.85,
          "planning-development": 37.68,
          "central": 53.27
        }
      }
    },
    {
      "code": "E07000098",
      "name": "Hertsmere",
      "nation": "England",
      "slug": "hertsmere",
      "url": "/council-tax/england/hertsmere/",
      "tier": "district",
      "county": "Hertfordshire County Council",
      "countyCode": "E10000015",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2405.83,
        "changePercent": 5.1,
        "previousBandD": 2289.22,
        "perHead": 941,
        "population": 110242
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 45,
        "decided": 22,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.9,
        "previous": {
          "year": "2024-25",
          "decided": 33,
          "rate": 0
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 11470,
        "reserves": 24920,
        "reservesPct": 217.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 132.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 45993,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 42.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 91.8,
          "nonMajor": 90.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,406, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 39 seats won",
          "detail": "Conservative and Unionist Party 16, Labour and Co-operative Party 12, Liberal Democrats 9, Labour Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hertsmere.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 12.4,
        "perResident": {
          "culture-leisure.parks": 18.11,
          "environment.street-cleaning": 16.36,
          "adult-social-care": 2.82,
          "public-health": -0.22,
          "housing": 36.99,
          "highways-transport": -0.21,
          "environment": 83.09,
          "culture-leisure": 14.68,
          "planning-development": -16.96,
          "central": 32.14
        }
      }
    },
    {
      "code": "E07000037",
      "name": "High Peak",
      "nation": "England",
      "slug": "high-peak",
      "url": "/council-tax/england/high-peak/",
      "tier": "district",
      "county": "Derbyshire County Council",
      "countyCode": "E10000007",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2384.66,
        "changePercent": 4.8,
        "previousBandD": 2275.52,
        "perHead": 853,
        "population": 91676
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 35,
        "decided": 32,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": 100,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 25,
          "rate": 83
        }
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 13144,
        "reserves": 12971,
        "reservesPct": 98.7,
        "previous": {
          "year": "2023-24",
          "reservesPct": 102.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 74277,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 43912,
        "borrowingPerDwelling": 1691
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 43.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 92,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,385, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-18",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 43 seats won",
          "detail": "Labour Party 22, Conservative and Unionist Party 10, Labour and Co-operative Party 7, Green Party 2, Independent 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.high-peak.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 13.9,
        "perResident": {
          "culture-leisure.parks": 9.16,
          "environment.street-cleaning": 8.02,
          "housing": 16.95,
          "highways-transport": -11.79,
          "environment": 64.24,
          "culture-leisure": 18.66,
          "planning-development": 18.64,
          "central": 27.3
        }
      }
    },
    {
      "code": "S12000017",
      "name": "Highland",
      "nation": "Scotland",
      "slug": "highland",
      "url": "/council-tax/scotland/highland/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1633.99,
        "changePercent": 7,
        "previousBandD": 1527.09,
        "perHead": 700,
        "population": 237260
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 108,
        "decided": 99,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 714122,
        "reserves": 120676,
        "reservesPct": 16.9,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 1430228,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 2052,
        "previousYear": "2024-25",
        "previousOver": 1307,
        "allowances": 2207000,
        "previousAllowances": 1830000,
        "allowancesText": "Members' Allowances and Expenses: Remuneration 2,072 (2024/25 1,698); Travel and subsistence 125 (122); All other expenses 10 (10); Total 2,207 (1,830) £000",
        "sourceName": "Highland, The Highland Council Annual Accounts 2025/26 (unaudited)",
        "sourceUrl": "https://www.highland.gov.uk/downloads/file/7266/highland-council-unaudited-accounts-2025-26",
        "page": "PDF page 44 (printed page 43), Remuneration report Table 4",
        "lastVerified": "2026-09-24",
        "note": "Table 4 'General Disclosure by Pay Band': 'The number of Highland Council employees who received remuneration of £50,000 or more during the year ... If there are no employees within a band, the band is omitted'. 2024/25 restated. No total row is printed (our sums: 2,052 for 2025/26; 1,308 for 2024/25). The table does not say whether teachers or senior employees are included. Dashes recorded as 0."
      },
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 42.5,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 49,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,634, up 7.0% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2025-12-10",
          "kind": "audit",
          "title": "Highland Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/highland-council-annual-audit-202425"
        },
        {
          "date": "2025-04-24",
          "kind": "audit",
          "title": "Best Value: The Highland Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-the-highland-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 16.5,
        "perResident": {
          "culture-leisure.parks": 14.04,
          "highways-transport.maintenance": 62.84,
          "education": 1545.12,
          "childrens-social-care": 241.11,
          "adult-social-care": 664.57,
          "housing": 86.5,
          "highways-transport": 180.91,
          "environment": 174.08,
          "culture-leisure": 90.92,
          "planning-development": -0.37,
          "central": 44.22,
          "other": -17.18
        }
      }
    },
    {
      "code": "E09000017",
      "name": "Hillingdon",
      "nation": "England",
      "slug": "hillingdon",
      "url": "/council-tax/england/hillingdon/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2045.46,
        "changePercent": 4.8,
        "previousBandD": 1952.38,
        "perHead": 672,
        "population": 326671
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 206,
        "decided": 171,
        "investigated": 25,
        "upheld": 20,
        "rate": 80,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 5,
        "compliance": 100,
        "upheldPer100k": 6.1,
        "previous": {
          "year": "2024-25",
          "decided": 121,
          "rate": 92
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 18,
        "findings": 44,
        "severe": 0,
        "maladministrationRate": 76.2,
        "landlordName": "London Borough of Hillingdon"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 178138,
        "reserves": 63384,
        "reservesPct": 35.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 1.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 637282,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 118291,
        "borrowingPerDwelling": 5387
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2023-11-20",
          "url": "https://reports.ofsted.gov.uk/provider/44/312"
        },
        "cqc": {
          "rating": "Good",
          "date": "2024-12-13",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/hillingdon-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 4,
          "bc": 2,
          "unclassified": 5
        },
        "recycling": {
          "year": "2024-25",
          "rate": 37,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 97.4,
          "nonMajor": 93.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-06-18",
          "kind": "election",
          "title": "Local election: 2 seats won",
          "detail": "Conservative and Unionist Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hillingdon.2026-06-18/"
        },
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 51 seats won",
          "detail": "Conservative and Unionist Party 30, Labour Party 16, Reform UK 4, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hillingdon.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,045, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£62.0m (support agreed in-principle); £88.0m (support agreed in-principle for 2025-26)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 53 seats won",
          "detail": "Conservative and Unionist Party 30, Labour Party 23",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hillingdon.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 15.1,
        "perResident": {
          "culture-leisure.parks": 13.47,
          "environment.street-cleaning": 17.02,
          "highways-transport.maintenance": 11.65,
          "education": 836.36,
          "childrens-social-care": 223.89,
          "adult-social-care": 364.74,
          "public-health": 58.7,
          "housing": 119.17,
          "highways-transport": 23.75,
          "environment": 64.19,
          "culture-leisure": 42.92,
          "planning-development": 1.69,
          "central": 33.48
        }
      }
    },
    {
      "code": "E07000132",
      "name": "Hinckley and Bosworth",
      "nation": "England",
      "slug": "hinckley-and-bosworth",
      "url": "/council-tax/england/hinckley-and-bosworth/",
      "tier": "district",
      "county": "Leicestershire County Council",
      "countyCode": "E10000018",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2382.62,
        "changePercent": 3.4,
        "previousBandD": 2304.14,
        "perHead": 817,
        "population": 118240
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 20,
        "decided": 14,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 15,
          "rate": 100
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 2,
        "findings": 6,
        "severe": 0,
        "maladministrationRate": 83.3,
        "landlordName": "Hinckley and Bosworth Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 17150,
        "reserves": 11840,
        "reservesPct": 69,
        "previous": {
          "year": "2024-25",
          "reservesPct": 65.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 82744,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 52949,
        "borrowingPerDwelling": 1563
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 41.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 80,
          "nonMajor": 81.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,383, up 3.4% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Azets Audit Services Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 34 seats won",
          "detail": "Liberal Democrats 22, Conservative and Unionist Party 10, Labour and Co-operative Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hinckley-and-bosworth.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 11.8,
        "perResident": {
          "culture-leisure.parks": 10.33,
          "environment.street-cleaning": 9.4,
          "highways-transport.maintenance": 0.69,
          "housing": 27.84,
          "highways-transport": 1.95,
          "environment": 40.16,
          "culture-leisure": 6.83,
          "planning-development": 9.24,
          "central": 20.6,
          "other": 0.59
        }
      }
    },
    {
      "code": "E07000227",
      "name": "Horsham",
      "nation": "England",
      "slug": "horsham",
      "url": "/council-tax/england/horsham/",
      "tier": "district",
      "county": "West Sussex County Council",
      "countyCode": "E10000032",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2441.01,
        "changePercent": 5.1,
        "previousBandD": 2321.54,
        "perHead": 1058,
        "population": 152016
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 25,
        "decided": 22,
        "investigated": 1,
        "upheld": 0,
        "rate": 0,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": 100,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 12,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 17133,
        "reserves": 52876,
        "reservesPct": 308.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 229.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 66864,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 51.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 95.2,
          "nonMajor": 91.9,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,441, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-17",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 48 seats won",
          "detail": "Liberal Democrats 28, Conservative and Unionist Party 11, Green Party 8, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.horsham.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 18.5,
        "perResident": {
          "culture-leisure.parks": 18.43,
          "environment.street-cleaning": 13.18,
          "adult-social-care": 2.62,
          "public-health": 1.4,
          "housing": 23.39,
          "highways-transport": -24.65,
          "environment": 58.43,
          "culture-leisure": 30.73,
          "planning-development": 33.73,
          "central": 33.68
        }
      }
    },
    {
      "code": "E09000018",
      "name": "Hounslow",
      "nation": "England",
      "slug": "hounslow",
      "url": "/council-tax/england/hounslow/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2185.56,
        "changePercent": 4.8,
        "previousBandD": 2085.82,
        "perHead": 690,
        "population": 299486
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 228,
        "decided": 184,
        "investigated": 31,
        "upheld": 26,
        "rate": 84,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 23,
        "compliance": 100,
        "upheldPer100k": 8.7,
        "previous": {
          "year": "2024-25",
          "decided": 151,
          "rate": 76
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 41,
        "findings": 99,
        "severe": 3,
        "maladministrationRate": 67,
        "landlordName": "London Borough of Hounslow"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 254895,
        "reserves": 118360,
        "reservesPct": 46.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 48.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 624129,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 111358,
        "borrowingPerDwelling": 5605
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2023-12-01",
          "url": "https://reports.ofsted.gov.uk/provider/44/313"
        },
        "cqc": {
          "rating": "Good",
          "date": "2024-05-17",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/hounslow-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 3,
          "bc": 2,
          "unclassified": 9
        },
        "recycling": {
          "year": "2024-25",
          "rate": 36.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 92.3,
          "nonMajor": 91.9,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 62 seats won",
          "detail": "Labour Party 32, Conservative and Unionist Party 17, Reform UK 8, Green Party 3, Brentford, Isleworth, Heston & Hounslow Independents 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hounslow.2026-05-07/"
        },
        {
          "date": "2026-04-15",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 25-003-635.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/25-003-635"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,186, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-03-20",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-001-000.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/24-001-000"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 62 seats won",
          "detail": "Labour Party 52, Conservative and Unionist Party 10",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hounslow.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 16.8,
        "perResident": {
          "culture-leisure.parks": 18.91,
          "environment.street-cleaning": 7.76,
          "highways-transport.maintenance": 31.88,
          "education": 1010.12,
          "childrens-social-care": 261.11,
          "adult-social-care": 405.99,
          "public-health": 69.18,
          "housing": 52.36,
          "highways-transport": 65.08,
          "environment": 65.35,
          "culture-leisure": 48.27,
          "planning-development": 15.37,
          "central": 65.82
        }
      }
    },
    {
      "code": "E07000011",
      "name": "Huntingdonshire",
      "nation": "England",
      "slug": "huntingdonshire",
      "url": "/council-tax/england/huntingdonshire/",
      "tier": "district",
      "county": "Cambridgeshire County Council",
      "countyCode": "E10000003",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2556.4,
        "changePercent": 4.8,
        "previousBandD": 2439.67,
        "perHead": 901,
        "population": 191941
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 11,
        "decided": 13,
        "investigated": 3,
        "upheld": 1,
        "rate": 33,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.5,
        "previous": {
          "year": "2024-25",
          "decided": 17,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 28600,
        "reserves": 39087,
        "reservesPct": 136.7,
        "previous": {
          "year": "2023-24",
          "reservesPct": 134
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 34255,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 84172,
        "borrowingPerDwelling": 407
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 46,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 90.1,
          "nonMajor": 92.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 52 seats won",
          "detail": "Liberal Democrats 20, Conservative and Unionist Party 15, Reform UK 10, Independent 4, Green Party 2, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.huntingdonshire.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,556, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-03-04",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Post backstop opinion delivered”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-27",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2024-25",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 48 seats won",
          "detail": "Conservative and Unionist Party 18, Independent 11, Liberal Democrats 10, Labour Party 4, St. Neots Independent Group 4, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.huntingdonshire.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 10.8,
        "perResident": {
          "culture-leisure.parks": 13.05,
          "environment.street-cleaning": 10.55,
          "highways-transport.maintenance": 0.02,
          "housing": 21.91,
          "highways-transport": -1.34,
          "environment": 59.13,
          "culture-leisure": 31.02,
          "planning-development": 12.33,
          "central": 36.31
        }
      }
    },
    {
      "code": "E07000120",
      "name": "Hyndburn",
      "nation": "England",
      "slug": "hyndburn",
      "url": "/council-tax/england/hyndburn/",
      "tier": "district",
      "county": "Lancashire County Council",
      "countyCode": "E10000017",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2465.98,
        "changePercent": 3.6,
        "previousBandD": 2380.02,
        "perHead": 629,
        "population": 86908
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 18,
        "decided": 15,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 10,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 17826,
        "reserves": 17016,
        "reservesPct": 95.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 93.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 9520,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 37992,
        "borrowingPerDwelling": 251
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 30,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 86.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 11 seats won",
          "detail": "Reform UK 8, Conservative and Unionist Party 1, Independent 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hyndburn.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,466, up 3.6% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2024-25",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: yes.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Labour Party 9, Conservative and Unionist Party 1, Green Party 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hyndburn.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Conservative and Unionist Party 5, Labour Party 5, Labour and Co-operative Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hyndburn.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Conservative and Unionist Party 6, Labour and Co-operative Party 3, Labour Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.hyndburn.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 10.9,
        "perResident": {
          "culture-leisure.parks": 17.39,
          "environment.street-cleaning": 17.95,
          "highways-transport.maintenance": 1.66,
          "public-health": 0.97,
          "housing": 24.23,
          "highways-transport": 4.17,
          "environment": 68.41,
          "culture-leisure": 41.57,
          "planning-development": 18.67,
          "central": 42.78
        }
      }
    },
    {
      "code": "S12000018",
      "name": "Inverclyde",
      "nation": "Scotland",
      "slug": "inverclyde",
      "url": "/council-tax/scotland/inverclyde/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1673.85,
        "changePercent": 7.9,
        "previousBandD": 1551.3,
        "perHead": 543,
        "population": 78550
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 17,
        "decided": 16,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 232103,
        "reserves": 35349,
        "reservesPct": 15.2,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 174736,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 50.3,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 78.4,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-07-09",
          "kind": "audit",
          "title": "Best Value: Inverclyde Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-inverclyde-council"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,674, up 7.9% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2026-03-18",
          "kind": "audit",
          "title": "Inverclyde Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/inverclyde-council-annual-audit-202425"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 9,
        "perResident": {
          "culture-leisure.parks": 31.92,
          "highways-transport.maintenance": 12.41,
          "education": 1441.51,
          "childrens-social-care": 47.45,
          "adult-social-care": 802.85,
          "housing": 147.63,
          "highways-transport": 62.23,
          "environment": 132.57,
          "culture-leisure": 104.44,
          "planning-development": 78.14,
          "central": 138.51,
          "other": -0.48
        }
      }
    },
    {
      "code": "E07000202",
      "name": "Ipswich",
      "nation": "England",
      "slug": "ipswich",
      "url": "/council-tax/england/ipswich/",
      "tier": "district",
      "county": "Suffolk County Council",
      "countyCode": "E10000029",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2468.25,
        "changePercent": 4.7,
        "previousBandD": 2358.54,
        "perHead": 716,
        "population": 139457
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 17,
        "decided": 13,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.7,
        "previous": {
          "year": "2024-25",
          "decided": 9,
          "rate": 0
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 3,
        "findings": 6,
        "severe": 0,
        "maladministrationRate": 66.7,
        "landlordName": "Ipswich Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 26053,
        "reserves": 22051,
        "reservesPct": 84.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 76.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 246697,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 62630,
        "borrowingPerDwelling": 3939
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 33.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 97.1,
          "nonMajor": 98.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Reform UK 10, Labour Party 3, Green Party 1, Labour and Co-operative Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.ipswich.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,468, up 4.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-19",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Labour Party 13, Conservative and Unionist Party 2, Labour and Co-operative Party 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.ipswich.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Labour Party 9, Conservative and Unionist Party 3, Labour and Co-operative Party 3, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.ipswich.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Labour Party 11, Labour and Co-operative Party 3, Conservative and Unionist Party 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.ipswich.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 18.2,
        "perResident": {
          "culture-leisure.parks": 21.25,
          "environment.street-cleaning": 13.25,
          "highways-transport.maintenance": 0.62,
          "housing": 37.06,
          "highways-transport": -9.1,
          "environment": 46.89,
          "culture-leisure": 66.9,
          "planning-development": 9.45,
          "central": 41.85
        }
      }
    },
    {
      "code": "W06000001",
      "name": "Isle of Anglesey",
      "nation": "Wales",
      "slug": "isle-of-anglesey",
      "url": "/council-tax/wales/isle-of-anglesey/",
      "tier": "wales",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2260.73,
        "changePercent": 5.45,
        "previousBandD": null,
        "perHead": 1160,
        "population": 68607
      },
      "complaints": {
        "body": "PSOW",
        "sourceId": "psow",
        "year": "2024-25",
        "received": null,
        "decided": 20,
        "investigated": null,
        "upheld": 1,
        "rate": 5,
        "rateLabel": "Share of closed complaints where the Ombudsman intervened (early resolution, settlement or an upheld report), counted by this site from the case-level open data",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": null,
        "sourceId": null,
        "netRevenueExpenditure": null,
        "reserves": null,
        "reservesPct": null,
        "previous": null,
        "reservesDefinition": "The Welsh Government publishes council reserves as a PDF report only, so no figure is shown here",
        "borrowing": 120309,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 65,
          "measure": "Municipal waste reused, recycled or composted (the statutory target measure)",
          "sourceId": "recycling-wales"
        },
        "planning": {
          "period": "January to March 2026",
          "major": null,
          "nonMajor": 96.8,
          "measure": "Share of planning applications determined within the statutory or an agreed time, in one quarter",
          "sourceId": "planning-wales"
        }
      },
      "events": [
        {
          "date": "2026-08-19",
          "kind": "audit",
          "title": "Audit Wales report: Budgeting for demand? Using data to plan adult residential care",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/isle-anglesey-county-council-budgeting-demand-using-data-plan-adult-residential-care"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,261, up 5.5% on the year before",
          "sourceName": "Welsh Government",
          "url": "https://www.gov.wales/council-tax-levels"
        },
        {
          "date": "2025-04-30",
          "kind": "audit",
          "title": "Annual Audit Summary 2024",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/isle-anglesey-county-council-annual-audit-summary-2024"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 35 seats won",
          "detail": "Plaid Cymru - The Party of Wales 21, Independent 10, Labour Party 3, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.isle-of-anglesey.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 12.8,
        "perResident": {
          "culture-leisure.parks": 17.88,
          "environment.street-cleaning": 31.61,
          "highways-transport.maintenance": 78.46,
          "education": 1266.63,
          "childrens-social-care": 332.71,
          "adult-social-care": 622.79,
          "housing": 342.43,
          "highways-transport": 155.28,
          "environment": 192.12,
          "culture-leisure": 92.73,
          "planning-development": 78.43,
          "central": 100.56
        }
      }
    },
    {
      "code": "E06000046",
      "name": "Isle of Wight",
      "nation": "England",
      "slug": "isle-of-wight",
      "url": "/council-tax/england/isle-of-wight/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2625.79,
        "changePercent": 5.3,
        "previousBandD": 2493.36,
        "perHead": 1083,
        "population": 140777
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 86,
        "decided": 72,
        "investigated": 15,
        "upheld": 11,
        "rate": 73,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 9,
        "compliance": 100,
        "upheldPer100k": 7.8,
        "previous": {
          "year": "2024-25",
          "decided": 59,
          "rate": 73
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 183053,
        "reserves": 134615,
        "reservesPct": 73.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 71.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 173388,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 73250,
        "borrowingPerDwelling": 2367
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2023-12-15",
          "url": "https://reports.ofsted.gov.uk/provider/44/921"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-06-03",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/isle-of-wight"
        },
        "roads": {
          "year": "2024-25",
          "a": 1,
          "bc": 1,
          "unclassified": 3
        },
        "recycling": {
          "year": "2024-25",
          "rate": 44.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 82.8,
          "nonMajor": 95.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 39 seats won",
          "detail": "Reform UK 19, Independent 9, Liberal Democrats 4, Conservative and Unionist Party 2, Green Party 2, Independent Network 2, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.isle-of-wight.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,626, up 5.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£12.9m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2021-04-01",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-012-699.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/19-012-699"
        },
        {
          "date": "2021-01-21",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, other",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-015-597.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/other/19-015-597"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 24.4,
        "perResident": {
          "culture-leisure.parks": 10.56,
          "environment.street-cleaning": 27.53,
          "highways-transport.maintenance": 43.23,
          "education": 868.06,
          "childrens-social-care": 316.25,
          "adult-social-care": 706.12,
          "public-health": 68.48,
          "housing": 45.62,
          "highways-transport": 92.73,
          "environment": 132.27,
          "culture-leisure": 33.37,
          "planning-development": 24.14,
          "central": 68.74
        }
      }
    },
    {
      "code": "E06000053",
      "name": "Isles of Scilly",
      "nation": "England",
      "slug": "isles-of-scilly",
      "url": "/council-tax/england/isles-of-scilly/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2047.96,
        "changePercent": 5,
        "previousBandD": 1950.03,
        "perHead": 1240,
        "population": 2299
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 4,
        "decided": 3,
        "investigated": 2,
        "upheld": 1,
        "rate": 50,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": null,
        "previous": {
          "year": "2024-25",
          "decided": 3,
          "rate": 0
        }
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 7833,
        "reserves": 2476,
        "reservesPct": 31.6,
        "previous": {
          "year": "2023-24",
          "reservesPct": 50.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 3750,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 1168,
        "borrowingPerDwelling": 3211
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Inadequate",
          "date": "2023-08-25",
          "url": "https://reports.ofsted.gov.uk/provider/44/420"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-09-19",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/isles-of-scilly"
        },
        "roads": {
          "year": "2024-25",
          "a": null,
          "bc": null,
          "unclassified": null
        },
        "recycling": {
          "year": "2024-25",
          "rate": 37.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 81.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,048, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£0.926m (support agreed in-principle); £1.195m (support agreed in-principle for 2025-26)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2026-02-19",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-05-01",
          "kind": "election",
          "title": "Local election: 1 seats won",
          "detail": "Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.isles-of-scilly.2025-05-01/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 12.6,
        "perResident": {
          "culture-leisure.parks": 29.58,
          "highways-transport.maintenance": 86.99,
          "education": 892.56,
          "childrens-social-care": 464.55,
          "adult-social-care": 883.86,
          "public-health": 63.07,
          "housing": 14.35,
          "highways-transport": 398,
          "environment": 833.84,
          "culture-leisure": 207.48,
          "planning-development": 146.15,
          "central": 521.1,
          "fire": 392.78,
          "other": 0.87
        }
      }
    },
    {
      "code": "E09000019",
      "name": "Islington",
      "nation": "England",
      "slug": "islington",
      "url": "/council-tax/england/islington/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2108.15,
        "changePercent": 4.8,
        "previousBandD": 2012.1,
        "perHead": 778,
        "population": 224551
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 219,
        "decided": 153,
        "investigated": 30,
        "upheld": 27,
        "rate": 90,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 22,
        "compliance": 100,
        "upheldPer100k": 12.1,
        "previous": {
          "year": "2024-25",
          "decided": 131,
          "rate": 88
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 123,
        "findings": 274,
        "severe": 5,
        "maladministrationRate": 64.6,
        "landlordName": "London Borough of Islington"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 274568,
        "reserves": 157086,
        "reservesPct": 57.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 52.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 443572,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 112418,
        "borrowingPerDwelling": 3946
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2025-01-29",
          "url": "https://reports.ofsted.gov.uk/provider/44/206"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-06-20",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/islington-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 10,
          "bc": 10,
          "unclassified": 3
        },
        "recycling": {
          "year": "2024-25",
          "rate": 32.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 97.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 51 seats won",
          "detail": "Labour Party 32, Green Party 19",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.islington.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,108, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-17",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, assessment and care plan",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-000-360.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/assessment-and-care-plan/24-000-360"
        },
        {
          "date": "2023-05-02",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, other",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-007-259.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/other-categories/other/22-007-259"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 51 seats won",
          "detail": "Labour Party 48, Green Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.islington.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 9.3,
        "perResident": {
          "culture-leisure.parks": 21.59,
          "environment.street-cleaning": 49,
          "highways-transport.maintenance": 9,
          "education": 1035.72,
          "childrens-social-care": 456.16,
          "adult-social-care": 610.83,
          "public-health": 153.02,
          "housing": 180.87,
          "highways-transport": -97.72,
          "environment": 151.7,
          "culture-leisure": 38.2,
          "planning-development": 51.44,
          "central": 149.32,
          "other": 105.35
        }
      }
    },
    {
      "code": "E09000020",
      "name": "Kensington and Chelsea",
      "nation": "England",
      "slug": "kensington-and-chelsea",
      "url": "/council-tax/england/kensington-and-chelsea/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1666.65,
        "changePercent": 4.7,
        "previousBandD": 1591.59,
        "perHead": 1218,
        "population": 145734
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 171,
        "decided": 144,
        "investigated": 23,
        "upheld": 22,
        "rate": 96,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 18,
        "compliance": 100,
        "upheldPer100k": 15.2,
        "previous": {
          "year": "2024-25",
          "decided": 90,
          "rate": 84
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 28,
        "findings": 61,
        "severe": 1,
        "maladministrationRate": 58.6,
        "landlordName": "Royal Borough of Kensington and Chelsea"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 209063,
        "reserves": 71879,
        "reservesPct": 34.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 48
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 675377,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 89613,
        "borrowingPerDwelling": 7537
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2025-01-13",
          "url": "https://reports.ofsted.gov.uk/provider/44/207"
        },
        "cqc": {
          "rating": "Outstanding",
          "date": "2025-07-25",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/kensington-chelsea"
        },
        "roads": {
          "year": "2024-25",
          "a": 4,
          "bc": null,
          "unclassified": null
        },
        "recycling": {
          "year": "2024-25",
          "rate": 22.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 94.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 50 seats won",
          "detail": "Conservative and Unionist Party 34, Labour and Co-operative Party 7, Labour Party 6, Liberal Democrats 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.kensington-and-chelsea.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,667, up 4.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-11-06",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2023-24",
          "detail": "£51.8m",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2023-24"
        },
        {
          "date": "2024-02-15",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-002-077.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/23-002-077"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 50 seats won",
          "detail": "Conservative and Unionist Party 35, Labour Party 11, Labour and Co-operative Party 2, Liberal Democrats 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.kensington-and-chelsea.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": [
          "2023-24"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14,
        "perResident": {
          "culture-leisure.parks": 35.4,
          "environment.street-cleaning": 66.04,
          "highways-transport.maintenance": 33.6,
          "education": 730.94,
          "childrens-social-care": 337.83,
          "adult-social-care": 502.53,
          "public-health": 202.27,
          "housing": 346.35,
          "highways-transport": -263.03,
          "environment": 298.12,
          "culture-leisure": 96.51,
          "planning-development": 81.09,
          "central": 126.24,
          "other": 80.57
        }
      }
    },
    {
      "code": "E07000146",
      "name": "Kings Lynn and West Norfolk",
      "nation": "England",
      "slug": "kings-lynn-and-west-norfolk",
      "url": "/council-tax/england/kings-lynn-and-west-norfolk/",
      "tier": "district",
      "county": "Norfolk County Council",
      "countyCode": "E10000020",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2430.13,
        "changePercent": 4.8,
        "previousBandD": 2318.63,
        "perHead": 887,
        "population": 156943
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 15,
        "decided": 9,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 13,
          "rate": 0
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 25302,
        "reserves": 45639,
        "reservesPct": 180.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 156.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 42000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 76230,
        "borrowingPerDwelling": 551
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 42.1,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 92,
          "nonMajor": 93.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,430, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 54 seats won",
          "detail": "Conservative and Unionist Party 21, Independent 17, Labour Party 11, Liberal Democrats 3, Green Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.kings-lynn-and-west-norfolk.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 9.8,
        "perResident": {
          "culture-leisure.parks": 8.56,
          "environment.street-cleaning": 9.27,
          "housing": 18.47,
          "highways-transport": -24.84,
          "environment": 22.22,
          "culture-leisure": 26.44,
          "planning-development": 8.97,
          "central": 79.35
        }
      }
    },
    {
      "code": "E06000010",
      "name": "Kingston upon Hull",
      "nation": "England",
      "slug": "kingston-upon-hull",
      "url": "/council-tax/england/kingston-upon-hull/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2295.04,
        "changePercent": 5.2,
        "previousBandD": 2182.52,
        "perHead": 564,
        "population": 273257
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 103,
        "decided": 83,
        "investigated": 21,
        "upheld": 18,
        "rate": 86,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 22,
        "compliance": 100,
        "upheldPer100k": 6.5,
        "previous": {
          "year": "2024-25",
          "decided": 54,
          "rate": 73
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 9,
        "findings": 16,
        "severe": 0,
        "maladministrationRate": 60,
        "landlordName": "Kingston upon Hull City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 277151,
        "reserves": 28792,
        "reservesPct": 10.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 12.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 923387,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 125509,
        "borrowingPerDwelling": 7357
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2026-05-18",
          "url": "https://reports.ofsted.gov.uk/provider/44/810"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": null,
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/hull-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 2,
          "unclassified": 7
        },
        "recycling": {
          "year": "2024-25",
          "rate": 47.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 75.7,
          "nonMajor": 83,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Reform UK 10, Liberal Democrats 8, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.kingston-upon-hull.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,295, up 5.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-11",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Labour Party 9, Liberal Democrats 9, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.kingston-upon-hull.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 20 seats won",
          "detail": "Liberal Democrats 11, Labour Party 7, Labour and Co-operative Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.kingston-upon-hull.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Liberal Democrats 10, Labour Party 9",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.kingston-upon-hull.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13.6,
        "perResident": {
          "culture-leisure.parks": 37.6,
          "environment.street-cleaning": 28.64,
          "highways-transport.maintenance": 9.24,
          "education": 509.21,
          "childrens-social-care": 388.29,
          "adult-social-care": 502.2,
          "public-health": 123.66,
          "housing": 61.6,
          "highways-transport": 62.69,
          "environment": 160.8,
          "culture-leisure": 80.25,
          "planning-development": 31.96,
          "central": 65.11,
          "other": 20.35
        }
      }
    },
    {
      "code": "E09000021",
      "name": "Kingston upon Thames",
      "nation": "England",
      "slug": "kingston-upon-thames",
      "url": "/council-tax/england/kingston-upon-thames/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2609.2,
        "changePercent": 4.8,
        "previousBandD": 2489.34,
        "perHead": 1028,
        "population": 172761
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 131,
        "decided": 101,
        "investigated": 17,
        "upheld": 14,
        "rate": 82,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 14,
        "compliance": 100,
        "upheldPer100k": 8.1,
        "previous": {
          "year": "2024-25",
          "decided": 71,
          "rate": 88
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 12,
        "findings": 28,
        "severe": 1,
        "maladministrationRate": 75,
        "landlordName": "Royal Borough of Kingston Upon Thames"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 171019,
        "reserves": 60575,
        "reservesPct": 35.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 35.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 379033,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 70510,
        "borrowingPerDwelling": 5376
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2025-01-29",
          "url": "https://reports.ofsted.gov.uk/provider/44/314"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-06-27",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/kingston-upon-thames"
        },
        "roads": {
          "year": "2024-25",
          "a": 6,
          "bc": null,
          "unclassified": null
        },
        "recycling": {
          "year": "2024-25",
          "rate": 44.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 92.2,
          "nonMajor": 89,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 48 seats won",
          "detail": "Liberal Democrats 44, Conservative and Unionist Party 2, Kingston Independent Residents Group 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.kingston-upon-thames.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,609, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-18",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-07-01",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, pollution",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-011-888.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/environment-and-regulation/pollution/23-011-888"
        },
        {
          "date": "2022-06-23",
          "kind": "election",
          "title": "Local election: 3 seats won",
          "detail": "Liberal Democrats 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.kingston-upon-thames.2022-06-23/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 45 seats won",
          "detail": "Liberal Democrats 41, Conservative and Unionist Party 3, Kingston Independent Residents Group 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.kingston-upon-thames.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 25.2,
        "perResident": {
          "culture-leisure.parks": 14.4,
          "environment.street-cleaning": 17.92,
          "highways-transport.maintenance": 15.06,
          "education": 922.65,
          "childrens-social-care": 236.04,
          "adult-social-care": 414.24,
          "public-health": 80.15,
          "housing": 121.24,
          "highways-transport": -2.65,
          "environment": 104.17,
          "culture-leisure": 40.94,
          "planning-development": 25.42,
          "central": 84.09
        }
      }
    },
    {
      "code": "E08000034",
      "name": "Kirklees",
      "nation": "England",
      "slug": "kirklees",
      "url": "/council-tax/england/kirklees/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2441.07,
        "changePercent": 5.1,
        "previousBandD": 2321.76,
        "perHead": 711,
        "population": 445832
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 145,
        "decided": 122,
        "investigated": 24,
        "upheld": 22,
        "rate": 92,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 27,
        "compliance": 100,
        "upheldPer100k": 4.9,
        "previous": {
          "year": "2024-25",
          "decided": 109,
          "rate": 94
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 32,
        "findings": 74,
        "severe": 3,
        "maladministrationRate": 64.8,
        "landlordName": "Kirklees Metropolitan Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 386652,
        "reserves": 62496,
        "reservesPct": 16.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 16.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 836028,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 193747,
        "borrowingPerDwelling": 4315
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-08-28",
          "url": "https://reports.ofsted.gov.uk/provider/44/382"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": null,
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/kirklees-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 5,
          "bc": 5,
          "unclassified": null
        },
        "recycling": {
          "year": "2024-25",
          "rate": 27,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 96.8,
          "nonMajor": 90.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 69 seats won",
          "detail": "Reform UK 29, Independent 14, Green Party 12, Conservative and Unionist Party 9, Liberal Democrats 5",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.kirklees.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,441, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-11",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 23 seats won",
          "detail": "Independent 6, Conservative and Unionist Party 5, Labour Party 5, Liberal Democrats 3, Green Party 2, Labour and Co-operative Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.kirklees.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 24 seats won",
          "detail": "Labour Party 10, Conservative and Unionist Party 5, Labour and Co-operative Party 4, Liberal Democrats 4, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.kirklees.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 23 seats won",
          "detail": "Labour Party 11, Conservative and Unionist Party 5, Labour and Co-operative Party 3, Liberal Democrats 3, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.kirklees.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 20.7,
        "perResident": {
          "culture-leisure.parks": 9.93,
          "environment.street-cleaning": 13.42,
          "highways-transport.maintenance": 6.17,
          "education": 872,
          "childrens-social-care": 229.39,
          "adult-social-care": 455.05,
          "public-health": 75.93,
          "housing": 48.35,
          "highways-transport": 10.9,
          "environment": 95.02,
          "culture-leisure": 37.98,
          "planning-development": 13.18,
          "central": 52.77,
          "other": 6.09
        }
      }
    },
    {
      "code": "E08000011",
      "name": "Knowsley",
      "nation": "England",
      "slug": "knowsley",
      "url": "/council-tax/england/knowsley/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2488.25,
        "changePercent": 4.9,
        "previousBandD": 2371.28,
        "perHead": 613,
        "population": 163723
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 65,
        "decided": 49,
        "investigated": 8,
        "upheld": 7,
        "rate": 88,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 4.3,
        "previous": {
          "year": "2024-25",
          "decided": 35,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 234013,
        "reserves": 57569,
        "reservesPct": 24.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 30.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 122231,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 72083,
        "borrowingPerDwelling": 1696
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Inadequate",
          "date": "2025-01-20",
          "url": "https://reports.ofsted.gov.uk/provider/44/340"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-08-29",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/knowsley-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 4,
          "bc": 6,
          "unclassified": 15
        },
        "recycling": {
          "year": "2024-25",
          "rate": 28.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 93.5,
          "nonMajor": 96.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Independent 4, Reform UK 4, Green Party 3, Labour and Co-operative Party 2, Labour Party 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.knowsley.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,488, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-01-29",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 15 seats won",
          "detail": "Labour Party 11, Green Party 1, Independent 1, Labour and Co-operative Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.knowsley.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Labour Party 9, Green Party 4, Liberal Democrats 2, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.knowsley.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 15 seats won",
          "detail": "Labour Party 9, Green Party 2, Independent 2, Labour and Co-operative Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.knowsley.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 11.9,
        "perResident": {
          "culture-leisure.parks": 15.84,
          "highways-transport.maintenance": 16.41,
          "education": 1229.61,
          "childrens-social-care": 510.34,
          "adult-social-care": 641.24,
          "public-health": 134.53,
          "housing": 31.7,
          "highways-transport": 82.95,
          "environment": 62.63,
          "culture-leisure": 41.69,
          "planning-development": 109.6,
          "central": 38.6
        }
      }
    },
    {
      "code": "E09000022",
      "name": "Lambeth",
      "nation": "England",
      "slug": "lambeth",
      "url": "/council-tax/england/lambeth/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2047.11,
        "changePercent": 4.8,
        "previousBandD": 1953.95,
        "perHead": 759,
        "population": 314298
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 447,
        "decided": 349,
        "investigated": 67,
        "upheld": 60,
        "rate": 90,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 5,
        "compliance": 100,
        "upheldPer100k": 18.9,
        "previous": {
          "year": "2024-25",
          "decided": 309,
          "rate": 92
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 179,
        "findings": 423,
        "severe": 38,
        "maladministrationRate": 89.1,
        "landlordName": "London Borough of Lambeth"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 373735,
        "reserves": 121374,
        "reservesPct": 32.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 30.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 1127696,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 148614,
        "borrowingPerDwelling": 7588
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2026-03-10",
          "url": "https://reports.ofsted.gov.uk/provider/44/208"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-05-15",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/lambeth-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 8,
          "bc": 9,
          "unclassified": 9
        },
        "recycling": {
          "year": "2024-25",
          "rate": 32.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 93.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 63 seats won",
          "detail": "Green Party 29, Labour and Co-operative Party 13, Labour Party 13, Liberal Democrats 8",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.lambeth.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,047, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£20.0m (support agreed in-principle); £46.0m (support agreed in-principle for 2025-26); £50.0m (support agreed in-principle for 2024-25)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£40.0m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2023-24",
          "detail": "£50.0m (covering 2023-24 to 2024-25)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2023-24"
        },
        {
          "date": "2023-03-16",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-007-276.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/22-007-276"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 63 seats won",
          "detail": "Labour Party 34, Labour and Co-operative Party 24, Liberal Democrats 3, Green Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.lambeth.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2023-24",
          "2025-26",
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13.4,
        "perResident": {
          "culture-leisure.parks": 12.64,
          "environment.street-cleaning": 42.25,
          "highways-transport.maintenance": 15.81,
          "education": 1126.68,
          "childrens-social-care": 379.41,
          "adult-social-care": 464.23,
          "public-health": 134.01,
          "housing": 257.65,
          "highways-transport": -110.39,
          "environment": 108.37,
          "culture-leisure": 37.65,
          "planning-development": 37.67,
          "central": 90.64
        }
      }
    },
    {
      "code": "E07000121",
      "name": "Lancaster",
      "nation": "England",
      "slug": "lancaster",
      "url": "/council-tax/england/lancaster/",
      "tier": "district",
      "county": "Lancashire County Council",
      "countyCode": "E10000017",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2503.19,
        "changePercent": 4,
        "previousBandD": 2407.5,
        "perHead": 755,
        "population": 145237
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 22,
        "decided": 15,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.7,
        "previous": {
          "year": "2024-25",
          "decided": 14,
          "rate": null
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 4,
        "findings": 7,
        "severe": 0,
        "maladministrationRate": 42.9,
        "landlordName": "Lancaster City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 25660,
        "reserves": 32903,
        "reservesPct": 128.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 111.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 55877,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 67052,
        "borrowingPerDwelling": 833
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 35.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 93.2,
          "nonMajor": 93.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-08",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Post backstop opinion delivered”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,503, up 4.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2024-25",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 61 seats won",
          "detail": "Green Party 21, Labour Party 17, Labour and Co-operative Party 7, Liberal Democrats 7, Conservative and Unionist Party 5, Morecambe Bay Independents 3, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.lancaster.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 9.8,
        "perResident": {
          "culture-leisure.parks": 19.79,
          "environment.street-cleaning": 14.49,
          "highways-transport.maintenance": 0.16,
          "childrens-social-care": 0.35,
          "housing": 34.31,
          "highways-transport": -14.8,
          "environment": 67.51,
          "culture-leisure": 38.26,
          "planning-development": 39.25,
          "central": 17.59
        }
      }
    },
    {
      "code": "E08000035",
      "name": "Leeds",
      "nation": "England",
      "slug": "leeds",
      "url": "/council-tax/england/leeds/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2283.73,
        "changePercent": 5.1,
        "previousBandD": 2172.39,
        "perHead": 678,
        "population": 840550
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 334,
        "decided": 244,
        "investigated": 62,
        "upheld": 52,
        "rate": 84,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 17,
        "compliance": 100,
        "upheldPer100k": 6.2,
        "previous": {
          "year": "2024-25",
          "decided": 227,
          "rate": 91
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 60,
        "findings": 128,
        "severe": 0,
        "maladministrationRate": 57.8,
        "landlordName": "Leeds City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 718502,
        "reserves": 97839,
        "reservesPct": 13.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 12.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 2660420,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 377799,
        "borrowingPerDwelling": 7042
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 2153,
        "previousYear": "2024-25",
        "previousOver": 1776,
        "allowances": 2696000,
        "previousAllowances": 2630000,
        "allowancesText": "Members' Allowances (£000s): Basic Allowance 1,865 (2024/25 1,824); Special Responsibility Allowance 831 (806); total 2,696 (2,630)",
        "sourceName": "Leeds, Statement of Accounts 2025/26 Unaudited Draft figures approved 2nd July 2026",
        "sourceUrl": "https://www.leeds.gov.uk/sites/default/files/2026-07/draft%20statement%20of%20accounts%202025-26.pdf",
        "page": "PDF page 67 (printed page 52)",
        "lastVerified": "2026-09-24",
        "note": "'Other employee remuneration in excess of £50,000': 'employees whose total remuneration is above £50,000 but who are not included in the detailed disclosure for senior employees'. Split into Teachers and Other Staff; counts are the Total column (2,153 in 2025/26; 1,776 in 2024/25). Above £120,000 the council combines bands (£120,000-£159,999; £160,000-£189,999; 2024/25 shows '-' for the top band). Includes 1 teacher and 18 other staff (2024/25: 1 and 8) normally paid under £50k who received Early Leavers Initiative lump sums."
      },
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2025-08-12",
          "url": "https://reports.ofsted.gov.uk/provider/44/383"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-10-15",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/leeds-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 10,
          "bc": 14,
          "unclassified": 24
        },
        "recycling": {
          "year": "2024-25",
          "rate": 37.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 89.6,
          "nonMajor": 92.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 36 seats won",
          "detail": "Reform UK 8, Conservative and Unionist Party 7, Green Party 7, Labour Party 6, Labour and Co-operative Party 3, Liberal Democrats 2, Garforth and Swillington Independents Party 1, Morley Borough Independents 1, Social Democratic Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.leeds.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,284, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-21",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-08-15",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-010-011.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/24-010-011"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 33 seats won",
          "detail": "Labour Party 10, Labour and Co-operative Party 9, Conservative and Unionist Party 5, Green Party 3, Liberal Democrats 2, Morley Borough Independents 2, Garforth and Swillington Independents Party 1, Social Democratic Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.leeds.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 33 seats won",
          "detail": "Labour Party 13, Labour and Co-operative Party 9, Conservative and Unionist Party 4, Liberal Democrats 2, Morley Borough Independents 2, Garforth and Swillington Independents Party 1, Green Party 1, Social Democratic Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.leeds.2023-05-04/"
        },
        {
          "date": "2022-08-05",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, residential care",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-013-485.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/residential-care/20-013-485"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 35 seats won",
          "detail": "Labour Party 19, Conservative and Unionist Party 6, Labour and Co-operative Party 3, Liberal Democrats 2, Morley Borough Independents 2, Garforth and Swillington Independents Party 1, Green Party 1, Social Democratic Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.leeds.2022-05-05/"
        },
        {
          "date": "2021-06-16",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, school admissions",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-005-139.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/school-admissions/20-005-139"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 16,
        "perResident": {
          "culture-leisure.parks": 20.56,
          "environment.street-cleaning": 6.65,
          "highways-transport.maintenance": 1.32,
          "education": 949.63,
          "childrens-social-care": 315.31,
          "adult-social-care": 409.01,
          "public-health": 73.16,
          "housing": 28.52,
          "highways-transport": 26.22,
          "environment": 121.79,
          "culture-leisure": 71.65,
          "planning-development": 17.43,
          "central": 50.7,
          "other": -30
        }
      }
    },
    {
      "code": "E06000016",
      "name": "Leicester",
      "nation": "England",
      "slug": "leicester",
      "url": "/council-tax/england/leicester/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2528.75,
        "changePercent": 5,
        "previousBandD": 2407.72,
        "perHead": 554,
        "population": 383116
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 203,
        "decided": 143,
        "investigated": 21,
        "upheld": 15,
        "rate": 71,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 3.9,
        "previous": {
          "year": "2024-25",
          "decided": 118,
          "rate": 74
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 23,
        "findings": 57,
        "severe": 1,
        "maladministrationRate": 76.9,
        "landlordName": "Leicester City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 365195,
        "reserves": 261345,
        "reservesPct": 71.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 81.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 240794,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 145438,
        "borrowingPerDwelling": 1656
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 1034,
        "previousYear": "2024-25",
        "previousOver": 790,
        "allowances": 1113163,
        "previousAllowances": 1101404,
        "allowancesText": "Basic Allowance Payments 748,318 (2024/25 727,236); Special Responsibility Payments 364,064 (373,407); General Expense Payments 781 (761); Total 1,113,163 (1,101,404)",
        "sourceName": "Leicester, Draft Annual Accounts 2025/2026",
        "sourceUrl": "https://www.leicester.gov.uk/sites/default/files/2026-06/Draft%20Annual%20Statement%20of%20Accounts%202025-2026.pdf",
        "page": "PDF page 101, Note 32 Part 2",
        "lastVerified": "2026-09-24",
        "note": "Part 2 'Higher Paid Employees': 'The number of other Council employees receiving more than £50,000 remuneration ... the table excludes the senior officers listed in the previous table. These figures include teaching, senior leadership and support staff within local authority schools.' Remuneration excludes employer's pension contributions and includes compensation for loss of office. Non-Schools, Schools and Total; counts are Total (1,034 in 2025/26; 790 in 2024/25). Dashes recorded as 0."
      },
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2025-01-29",
          "url": "https://reports.ofsted.gov.uk/provider/44/856"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2025-07-16",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/leicester-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 4,
          "bc": 3,
          "unclassified": 24
        },
        "recycling": {
          "year": "2024-25",
          "rate": 40.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 97.6,
          "nonMajor": 80.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,529, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-03-09",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case .",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/24-005-927-fr"
        },
        {
          "date": "2026-02-24",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-10-09",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-005-927.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/24-005-927"
        },
        {
          "date": "2025-08-28",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case .",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/23-015-268-fr"
        },
        {
          "date": "2024-10-15",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-015-268.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/23-015-268"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 54 seats won",
          "detail": "Labour Party 31, Conservative and Unionist Party 17, Green Party 3, Liberal Democrats 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.leicester.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14.4,
        "perResident": {
          "culture-leisure.parks": 14.01,
          "environment.street-cleaning": 13.59,
          "highways-transport.maintenance": 6.52,
          "education": 927.91,
          "childrens-social-care": 298.36,
          "adult-social-care": 549.4,
          "public-health": 97.75,
          "housing": 85.56,
          "highways-transport": 43.06,
          "environment": 97.21,
          "culture-leisure": 46.68,
          "planning-development": 22.75,
          "central": 61.82,
          "other": -17.37
        }
      }
    },
    {
      "code": "E07000063",
      "name": "Lewes",
      "nation": "England",
      "slug": "lewes",
      "url": "/council-tax/england/lewes/",
      "tier": "district",
      "county": "East Sussex County Council",
      "countyCode": "E10000011",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2756.17,
        "changePercent": 4.9,
        "previousBandD": 2627.39,
        "perHead": 1052,
        "population": 102648
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 27,
        "decided": 19,
        "investigated": 3,
        "upheld": 3,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 2.9,
        "previous": {
          "year": "2024-25",
          "decided": 18,
          "rate": 100
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 8,
        "findings": 16,
        "severe": 0,
        "maladministrationRate": 66.7,
        "landlordName": "Lewes District Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 25315,
        "reserves": 10246,
        "reservesPct": 40.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 40.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 93673,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 47419,
        "borrowingPerDwelling": 1975
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 39.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 92.3,
          "nonMajor": 75.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,756, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 41 seats won",
          "detail": "Green Party 17, Liberal Democrats 15, Labour Party 9",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.lewes.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 16.5,
        "perResident": {
          "culture-leisure.parks": 15.33,
          "environment.street-cleaning": 10.34,
          "housing": 33.95,
          "highways-transport": -2.61,
          "environment": 73.43,
          "culture-leisure": 25.59,
          "planning-development": 34.9,
          "central": 67.7,
          "other": 0.85
        }
      }
    },
    {
      "code": "E09000023",
      "name": "Lewisham",
      "nation": "England",
      "slug": "lewisham",
      "url": "/council-tax/england/lewisham/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2237.33,
        "changePercent": 4.8,
        "previousBandD": 2135.13,
        "perHead": 697,
        "population": 301037
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 276,
        "decided": 215,
        "investigated": 52,
        "upheld": 45,
        "rate": 87,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 9,
        "compliance": 97,
        "upheldPer100k": 14.9,
        "previous": {
          "year": "2024-25",
          "decided": 174,
          "rate": 88
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 70,
        "findings": 179,
        "severe": 7,
        "maladministrationRate": 84.2,
        "landlordName": "London Borough of Lewisham"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 283861,
        "reserves": 243033,
        "reservesPct": 85.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 101.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 182904,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 134367,
        "borrowingPerDwelling": 1361
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-01-31",
          "url": "https://reports.ofsted.gov.uk/provider/44/209"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-08-07",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/lewisham-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 7,
          "bc": 8,
          "unclassified": 6
        },
        "recycling": {
          "year": "2024-25",
          "rate": 27.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 96.8,
          "nonMajor": 95.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 54 seats won",
          "detail": "Green Party 40, Labour and Co-operative Party 7, Labour Party 7",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.lewisham.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,237, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-10",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-08-14",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-016-564.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/24-016-564"
        },
        {
          "date": "2025-06-24",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, other",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-015-996.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/other/24-015-996"
        },
        {
          "date": "2024-06-26",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-016-576.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/22-016-576"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 54 seats won",
          "detail": "Labour Party 33, Labour and Co-operative Party 21",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.lewisham.2022-05-05/"
        },
        {
          "date": "2021-04-28",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, looked after children",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-014-855.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/looked-after-children/19-014-855"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 9.4,
        "perResident": {
          "culture-leisure.parks": 15.34,
          "environment.street-cleaning": 35.31,
          "highways-transport.maintenance": 7.25,
          "education": 1299.6,
          "childrens-social-care": 449.15,
          "adult-social-care": 421.98,
          "public-health": 110.76,
          "housing": 163.84,
          "highways-transport": 36.26,
          "environment": 113.18,
          "culture-leisure": 29.72,
          "planning-development": 56.13,
          "central": 78.78
        }
      }
    },
    {
      "code": "E07000194",
      "name": "Lichfield",
      "nation": "England",
      "slug": "lichfield",
      "url": "/council-tax/england/lichfield/",
      "tier": "district",
      "county": "Staffordshire County Council",
      "countyCode": "E10000028",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2351.9,
        "changePercent": 4.1,
        "previousBandD": 2259.21,
        "perHead": 875,
        "population": 113270
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 5,
        "decided": 7,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.9,
        "previous": {
          "year": "2024-25",
          "decided": 9,
          "rate": 67
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 16097,
        "reserves": 25499,
        "reservesPct": 158.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 143
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 852,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 49529,
        "borrowingPerDwelling": 17
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 43.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 87,
          "nonMajor": 95.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,352, up 4.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-02",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Azets Audit Services Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 46 seats won",
          "detail": "Conservative and Unionist Party 22, Labour Party 15, Liberal Democrats 7, Labour and Co-operative Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.lichfield.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13.9,
        "perResident": {
          "culture-leisure.parks": 13.97,
          "environment.street-cleaning": 5.88,
          "highways-transport.maintenance": 0.38,
          "housing": 18.87,
          "highways-transport": -9.66,
          "environment": 40.54,
          "culture-leisure": 19.61,
          "planning-development": 17.93,
          "central": 47.44
        }
      }
    },
    {
      "code": "E07000138",
      "name": "Lincoln",
      "nation": "England",
      "slug": "lincoln",
      "url": "/council-tax/england/lincoln/",
      "tier": "district",
      "county": "Lincolnshire County Council",
      "countyCode": "E10000019",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2323.08,
        "changePercent": 2.7,
        "previousBandD": 2260.98,
        "perHead": 586,
        "population": 103351
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 19,
        "decided": 17,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 100,
        "compliance": null,
        "upheldPer100k": 1,
        "previous": {
          "year": "2024-25",
          "decided": 8,
          "rate": null
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 8,
        "findings": 19,
        "severe": 1,
        "maladministrationRate": 73.7,
        "landlordName": "City of Lincoln Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 15845,
        "reserves": 11419,
        "reservesPct": 72.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 84.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 118148,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 47753,
        "borrowingPerDwelling": 2474
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 30.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 82.4,
          "nonMajor": 87.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 11 seats won",
          "detail": "Reform UK 4, Labour Party 3, Liberal Democrats 2, Green Party 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.city-of-lincoln.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,323, up 2.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-11-28",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 11 seats won",
          "detail": "Labour Party 5, Labour and Co-operative Party 3, Liberal Democrats 2, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.city-of-lincoln.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 11 seats won",
          "detail": "Labour Party 6, Labour and Co-operative Party 2, Liberal Democrats 2, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.city-of-lincoln.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 11 seats won",
          "detail": "Labour Party 4, Conservative and Unionist Party 3, Labour and Co-operative Party 3, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.city-of-lincoln.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 8.8,
        "perResident": {
          "culture-leisure.parks": 12.29,
          "environment.street-cleaning": 22.82,
          "highways-transport.maintenance": 0.98,
          "housing": 45.28,
          "highways-transport": -44.42,
          "environment": 84.93,
          "culture-leisure": 46.27,
          "planning-development": 30.46,
          "central": 42.68,
          "other": -3.76
        }
      }
    },
    {
      "code": "E08000012",
      "name": "Liverpool",
      "nation": "England",
      "slug": "liverpool",
      "url": "/council-tax/england/liverpool/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2673.59,
        "changePercent": 5,
        "previousBandD": 2546.45,
        "perHead": 647,
        "population": 507915
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 241,
        "decided": 182,
        "investigated": 23,
        "upheld": 19,
        "rate": 83,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 26,
        "compliance": 100,
        "upheldPer100k": 3.7,
        "previous": {
          "year": "2024-25",
          "decided": 165,
          "rate": 79
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 638350,
        "reserves": 83364,
        "reservesPct": 13.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 12.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 955690,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 242354,
        "borrowingPerDwelling": 3943
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 1864,
        "previousYear": "2024-25",
        "previousOver": 1380,
        "allowances": 1620000,
        "previousAllowances": 1191000,
        "allowancesText": "Basic Allowances 1,180 (2024/25 896); Special Responsibility Allowances 405 (260); Travel and Subsistence Expenses 7 (5); subtotal 1,592 (1,161); Allowances for members serving on Liverpool City Region Transport Committee 28 (30); Total 1,620 (1,191) £'000",
        "sourceName": "Liverpool, Statement of Accounts 2025/26 Unaudited Draft Accounts Authorised 30 June 2026",
        "sourceUrl": "https://liverpool.gov.uk/media/vkalwyzc/liverpool-city-council-statement-of-accounts-2025-26-unaudited.pdf",
        "page": "PDF page 108 (printed page 107)",
        "lastVerified": "2026-09-24",
        "note": "Note 6.30: employees whose remuneration was £50,000 or more, 'excluding those classified as senior employees who are subject to separate disclosure requirements'; remuneration includes termination payments and excludes employer pension contributions. Split into Schools and Other; counts are the Total column (1,864 in 2025/26; 1,380 in 2024/25). 'Staff within voluntary aided schools are not included'."
      },
      "services": {
        "ofsted": {
          "rating": "Inadequate",
          "date": "2023-05-25",
          "url": "https://reports.ofsted.gov.uk/provider/44/341"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-09-24",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/liverpool-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 11,
          "bc": 17,
          "unclassified": 21
        },
        "recycling": {
          "year": "2024-25",
          "rate": 17.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 86,
          "nonMajor": 90.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,674, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-20",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-08",
          "kind": "inspection",
          "title": "Commissioners’ fifth report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/liverpool-city-council-commissioners-fifth-report"
        },
        {
          "date": "2024-05-08",
          "kind": "inspection",
          "title": "Ministerial response to Commissioners’ fifth report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/liverpool-city-council-ministerial-response-to-commissioners-fifth-report"
        },
        {
          "date": "2024-03-07",
          "kind": "intervention",
          "title": "Directions made under the Local Government Act 1999 (7 March 2024)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/liverpool-city-council-directions-made-under-the-local-government-act-1999-7-march-2024"
        },
        {
          "date": "2023-12-13",
          "kind": "inspection",
          "title": "Commissioners’ fourth report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/liverpool-city-council-commissioners-fourth-report"
        },
        {
          "date": "2023-12-13",
          "kind": "inspection",
          "title": "Ministerial response to Commissioners’ fourth report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/liverpool-city-council-ministerial-response-to-commissioners-fourth-report"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 85 seats won",
          "detail": "Labour Party 53, Liberal Democrats 15, Labour and Co-operative Party 8, Green Party 3, Liverpool Community Independents 3, The Liberal Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.liverpool.2023-05-04/"
        },
        {
          "date": "2023-03-08",
          "kind": "inspection",
          "title": "Commissioners’ third report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/liverpool-city-council-commissioners-third-report"
        },
        {
          "date": "2023-01-31",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-003-417.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/22-003-417"
        },
        {
          "date": "2022-08-19",
          "kind": "inspection",
          "title": "Commissioners’ second report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/liverpool-city-council-commissioners-second-report"
        },
        {
          "date": "2022-06-20",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-000-374.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/21-000-374"
        },
        {
          "date": "2022-05-04",
          "kind": "inspection",
          "title": "extension for Commissioners’ second report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/liverpool-city-council-extension-for-commissioners-second-report"
        },
        {
          "date": "2021-11-25",
          "kind": "inspection",
          "title": "Commissioners’ first report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/liverpool-city-council-commissioners-first-report"
        },
        {
          "date": "2021-06-10",
          "kind": "intervention",
          "title": "Directions made under the Local Government Act 1999 (10 June 2021)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/liverpool-city-council-directions-made-under-the-local-government-act-1999"
        },
        {
          "date": "2021-03-24",
          "kind": "inspection",
          "title": "Best Value inspection report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/liverpool-city-council-best-value-inspection-report"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 12.3,
        "perResident": {
          "culture-leisure.parks": 7.37,
          "environment.street-cleaning": 38.27,
          "highways-transport.maintenance": 17.54,
          "education": 1154.39,
          "childrens-social-care": 385.04,
          "adult-social-care": 607.64,
          "public-health": 114.02,
          "housing": 121.34,
          "highways-transport": 20.29,
          "environment": 90.43,
          "culture-leisure": 83.22,
          "planning-development": 46.41,
          "central": 39.62,
          "other": 0.27
        }
      }
    },
    {
      "code": "E06000032",
      "name": "Luton",
      "nation": "England",
      "slug": "luton",
      "url": "/council-tax/england/luton/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2439.93,
        "changePercent": 5.1,
        "previousBandD": 2320.43,
        "perHead": 598,
        "population": 236380
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 99,
        "decided": 66,
        "investigated": 11,
        "upheld": 11,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 27,
        "compliance": 100,
        "upheldPer100k": 4.6,
        "previous": {
          "year": "2024-25",
          "decided": 64,
          "rate": 77
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 7,
        "findings": 14,
        "severe": 1,
        "maladministrationRate": 76.9,
        "landlordName": "Luton Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 188496,
        "reserves": 116253,
        "reservesPct": 61.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 59.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 819068,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 85476,
        "borrowingPerDwelling": 9582
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2026-03-10",
          "url": "https://reports.ofsted.gov.uk/provider/44/821"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-05-22",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/luton-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 5,
          "bc": 9,
          "unclassified": 14
        },
        "recycling": {
          "year": "2024-25",
          "rate": 25.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 92.2,
          "nonMajor": 97.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,440, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-10-25",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, housing benefit and council tax benefit",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-016-145.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/benefits-and-tax/housing-benefit-and-council-tax-benefit/23-016-145"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 45 seats won",
          "detail": "Labour Party 27, Liberal Democrats 15, Conservative and Unionist Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.luton.2023-05-04/"
        },
        {
          "date": "2021-10-05",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, antisocial behaviour",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-018-711.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/environment-and-regulation/antisocial-behaviour/19-018-711"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 15.9,
        "perResident": {
          "culture-leisure.parks": 9.45,
          "environment.street-cleaning": 16.71,
          "highways-transport.maintenance": 17.19,
          "education": 993.87,
          "childrens-social-care": 335,
          "adult-social-care": 385.84,
          "public-health": 84.66,
          "housing": 91.86,
          "highways-transport": 64.33,
          "environment": 103.19,
          "culture-leisure": 32.94,
          "planning-development": 23.57,
          "central": 67.94
        }
      }
    },
    {
      "code": "E07000110",
      "name": "Maidstone",
      "nation": "England",
      "slug": "maidstone",
      "url": "/council-tax/england/maidstone/",
      "tier": "district",
      "county": "Kent County Council",
      "countyCode": "E10000016",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2502.59,
        "changePercent": 4.1,
        "previousBandD": 2403.78,
        "perHead": 892,
        "population": 191415
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 32,
        "decided": 26,
        "investigated": 4,
        "upheld": 4,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 25,
        "compliance": 100,
        "upheldPer100k": 2.1,
        "previous": {
          "year": "2024-25",
          "decided": 40,
          "rate": 78
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 21422,
        "reserves": 55520,
        "reservesPct": 259.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 197.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 85000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 78828,
        "borrowingPerDwelling": 1078
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 43.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 95.5,
          "nonMajor": 97.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,503, up 4.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-09-30",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 49 seats won",
          "detail": "Conservative and Unionist Party 13, Liberal Democrats 12, Green Party 10, Independent 6, Labour Party 6, Fant & Oakwood Independents 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.maidstone.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Conservative and Unionist Party 5, Liberal Democrats 5, Independent 4, Green Party 2, Labour Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.maidstone.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Conservative and Unionist Party 7, Liberal Democrats 6, Labour Party 3, Green Party 1, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.maidstone.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 21.4,
        "perResident": {
          "culture-leisure.parks": 11.85,
          "environment.street-cleaning": 10.09,
          "highways-transport.maintenance": 0.46,
          "public-health": 0.5,
          "housing": 26.91,
          "highways-transport": -7.95,
          "environment": 44.11,
          "culture-leisure": 20.01,
          "planning-development": 19.36,
          "central": 26.92,
          "other": 21.13
        }
      }
    },
    {
      "code": "E07000074",
      "name": "Maldon",
      "nation": "England",
      "slug": "maldon",
      "url": "/council-tax/england/maldon/",
      "tier": "district",
      "county": "Essex County Council",
      "countyCode": "E10000012",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2328.37,
        "changePercent": 4.3,
        "previousBandD": 2232.83,
        "perHead": 905,
        "population": 70196
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 6,
        "decided": 7,
        "investigated": 4,
        "upheld": 3,
        "rate": 75,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 33,
        "compliance": 100,
        "upheldPer100k": 4.3,
        "previous": {
          "year": "2024-25",
          "decided": 2,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 11354,
        "reserves": 8131,
        "reservesPct": 71.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 127.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 30625,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 57.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 75,
          "nonMajor": 90.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,328, up 4.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 30 seats won",
          "detail": "Conservative and Unionist Party 10, The Maldon District Independent Group 7, Independent 6, Liberal Democrats 6, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.maldon.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14.8,
        "perResident": {
          "culture-leisure.parks": 32.11,
          "environment.street-cleaning": 10.3,
          "housing": 18.19,
          "highways-transport": -23.22,
          "environment": 76.03,
          "culture-leisure": 35.13,
          "planning-development": 24.67,
          "central": 58.38
        }
      }
    },
    {
      "code": "E07000235",
      "name": "Malvern Hills",
      "nation": "England",
      "slug": "malvern-hills",
      "url": "/council-tax/england/malvern-hills/",
      "tier": "district",
      "county": "Worcestershire County Council",
      "countyCode": "E10000034",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2450.92,
        "changePercent": 7.5,
        "previousBandD": 2280.82,
        "perHead": 1000,
        "population": 84380
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 8,
        "decided": 9,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 100,
        "compliance": null,
        "upheldPer100k": 1.2,
        "previous": {
          "year": "2024-25",
          "decided": 10,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 9668,
        "reserves": 39514,
        "reservesPct": 408.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 681.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 38892,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 42.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 90.7,
          "nonMajor": 92.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,451, up 7.5% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Azets Audit Services Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: yes.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 31 seats won",
          "detail": "Independent 11, Conservative and Unionist Party 7, Green Party 7, Liberal Democrats 3, Malvern Hills Independents 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.malvern-hills.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 16,
        "perResident": {
          "culture-leisure.parks": 3.51,
          "environment.street-cleaning": 5.49,
          "housing": 12.41,
          "highways-transport": -2.45,
          "environment": 46.99,
          "culture-leisure": 29.36,
          "planning-development": 29.62,
          "central": 60.42,
          "other": 0.79
        }
      }
    },
    {
      "code": "E08000003",
      "name": "Manchester",
      "nation": "England",
      "slug": "manchester",
      "url": "/council-tax/england/manchester/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2312.04,
        "changePercent": 5.9,
        "previousBandD": 2183.03,
        "perHead": 566,
        "population": 588256
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 300,
        "decided": 241,
        "investigated": 40,
        "upheld": 34,
        "rate": 85,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 24,
        "compliance": 100,
        "upheldPer100k": 5.8,
        "previous": {
          "year": "2024-25",
          "decided": 177,
          "rate": 79
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 22,
        "findings": 52,
        "severe": 1,
        "maladministrationRate": 58.3,
        "landlordName": "Manchester City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 714561,
        "reserves": 278299,
        "reservesPct": 38.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 43.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 1802196,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 253776,
        "borrowingPerDwelling": 7102
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 1459,
        "previousYear": "2024-25",
        "previousOver": 1237,
        "allowances": 2491816.72,
        "previousAllowances": null,
        "allowancesText": "",
        "sourceName": "Manchester, Annual Statement of Accounts 2025/26",
        "sourceUrl": "https://www.manchester.gov.uk/__data/assets/file/0030/183954/Annual-Statement-of-Accounts-2025-26.pdf",
        "page": "PDF pages 114-116",
        "lastVerified": "2026-09-24",
        "note": "Two tables: 'Non schools-based staff' (totals 1,037 in 2025/26; 870 in 2024/25) and 'Schools based staff' (totals 422; 367). Counts used are each table's 'Total' column (staff who have and have not received severance or other related payments). The note says the disclosure is 'excluding the remuneration details of the Council's senior employees, which are disclosed separately' and that 'figures have been aggregated or suppressed where necessary to prevent the potential identification of individuals'."
      },
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2025-11-11",
          "url": "https://reports.ofsted.gov.uk/provider/44/352"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-08-05",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/manchester-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 6,
          "bc": 6,
          "unclassified": 15
        },
        "recycling": {
          "year": "2024-25",
          "rate": 38.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.3,
          "nonMajor": 93.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 32 seats won",
          "detail": "Green Party 18, Reform UK 7, Labour Party 5, Labour and Co-operative Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.manchester.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,312, up 5.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-11-08",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-017-649.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/23-017-649"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 33 seats won",
          "detail": "Labour Party 25, Labour and Co-operative Party 5, Green Party 1, Liberal Democrats 1, Workers Party of Britain 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.manchester.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 33 seats won",
          "detail": "Labour Party 26, Labour and Co-operative Party 4, Liberal Democrats 2, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.manchester.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 32 seats won",
          "detail": "Labour Party 26, Labour and Co-operative Party 4, Green Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.manchester.2022-05-05/"
        },
        {
          "date": "2021-07-29",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, alternative provision",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-021-158.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/alternative-provision/19-021-158"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 12,
        "perResident": {
          "culture-leisure.parks": 1.76,
          "environment.street-cleaning": 20.01,
          "highways-transport.maintenance": 13.92,
          "education": 902,
          "childrens-social-care": 369.87,
          "adult-social-care": 535.57,
          "public-health": 99.1,
          "housing": 117.8,
          "highways-transport": -0.43,
          "environment": 88.31,
          "culture-leisure": 56.22,
          "planning-development": 47.53,
          "central": 61.59
        }
      }
    },
    {
      "code": "E07000174",
      "name": "Mansfield",
      "nation": "England",
      "slug": "mansfield",
      "url": "/council-tax/england/mansfield/",
      "tier": "district",
      "county": "Nottinghamshire County Council",
      "countyCode": "E10000024",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2600.38,
        "changePercent": 4.1,
        "previousBandD": 2498.4,
        "perHead": 712,
        "population": 113682
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 18,
        "decided": 9,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 20,
          "rate": 0
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 2,
        "findings": 11,
        "severe": 0,
        "maladministrationRate": 33.3,
        "landlordName": "Mansfield District Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 9967,
        "reserves": 22978,
        "reservesPct": 230.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 174.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 100153,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 51702,
        "borrowingPerDwelling": 1937
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 28.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 96.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,600, up 4.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 36 seats won",
          "detail": "Labour Party 24, Conservative and Unionist Party 5, Mansfield Independents 4, Independent 2, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.mansfield.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 11.2,
        "perResident": {
          "culture-leisure.parks": 10.77,
          "environment.street-cleaning": 16.08,
          "housing": 4.46,
          "highways-transport": 3.7,
          "environment": 47.11,
          "culture-leisure": 23.09,
          "planning-development": 1.93,
          "central": 49.69
        }
      }
    },
    {
      "code": "E06000035",
      "name": "Medway",
      "nation": "England",
      "slug": "medway",
      "url": "/council-tax/england/medway/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2328.55,
        "changePercent": 5.1,
        "previousBandD": 2215.38,
        "perHead": 736,
        "population": 292697
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 147,
        "decided": 105,
        "investigated": 25,
        "upheld": 23,
        "rate": 92,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 17,
        "compliance": 100,
        "upheldPer100k": 7.9,
        "previous": {
          "year": "2024-25",
          "decided": 85,
          "rate": 63
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 262285,
        "reserves": 34067,
        "reservesPct": 13,
        "previous": {
          "year": "2024-25",
          "reservesPct": 15
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 746519,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 121885,
        "borrowingPerDwelling": 6125
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2023-09-11",
          "url": "https://reports.ofsted.gov.uk/provider/44/887"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2025-01-10",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/medway-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 6,
          "unclassified": 31
        },
        "recycling": {
          "year": "2024-25",
          "rate": 37.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 96.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,329, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£10.126m (support agreed in-principle); Note: For support agreed in-principle for 2025-26, this has been revised to £28.469m (from £18.484m)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£18.484m (support agreed in-principle); This was subsequently revised to £28.469m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2024-25",
          "detail": "£20.239m",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2024-25"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 59 seats won",
          "detail": "Labour and Co-operative Party 33, Conservative and Unionist Party 22, Independent 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.medway.2023-05-04/"
        },
        {
          "date": "2021-02-23",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-004-585.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/20-004-585"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2024-25",
          "2025-26",
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 22.3,
        "perResident": {
          "culture-leisure.parks": 21.21,
          "environment.street-cleaning": 0.47,
          "highways-transport.maintenance": 13.58,
          "education": 528.19,
          "childrens-social-care": 339.9,
          "adult-social-care": 443.62,
          "public-health": 69.99,
          "housing": 173.77,
          "highways-transport": 33.02,
          "environment": 127.77,
          "culture-leisure": 63.66,
          "planning-development": 18.48,
          "central": -43.02
        }
      }
    },
    {
      "code": "E07000133",
      "name": "Melton",
      "nation": "England",
      "slug": "melton",
      "url": "/council-tax/england/melton/",
      "tier": "district",
      "county": "Leicestershire County Council",
      "countyCode": "E10000018",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2429.67,
        "changePercent": 3.4,
        "previousBandD": 2350.68,
        "perHead": 936,
        "population": 54694
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 13,
        "decided": 13,
        "investigated": 2,
        "upheld": 2,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 50,
        "compliance": 100,
        "upheldPer100k": 3.7,
        "previous": {
          "year": "2024-25",
          "decided": 14,
          "rate": 0
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 2,
        "findings": 6,
        "severe": 0,
        "maladministrationRate": 60,
        "landlordName": "Melton Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 6866,
        "reserves": 9633,
        "reservesPct": 140.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 124.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 29315,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 25323,
        "borrowingPerDwelling": 1158
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 40,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 88.7,
          "nonMajor": 77.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,430, up 3.4% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-01-22",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 28 seats won",
          "detail": "Conservative and Unionist Party 11, Independent 10, Labour Party 5, Green Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.melton.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 21.7,
        "perResident": {
          "culture-leisure.parks": 10.57,
          "environment.street-cleaning": 11.65,
          "housing": 36.44,
          "highways-transport": -2.78,
          "environment": 59.86,
          "culture-leisure": 24.12,
          "planning-development": 29.25,
          "central": 23.26,
          "other": 12.65
        }
      }
    },
    {
      "code": "W06000024",
      "name": "Merthyr Tydfil",
      "nation": "Wales",
      "slug": "merthyr-tydfil",
      "url": "/council-tax/wales/merthyr-tydfil/",
      "tier": "wales",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2593.6,
        "changePercent": 5.26,
        "previousBandD": null,
        "perHead": 844,
        "population": 58362
      },
      "complaints": {
        "body": "PSOW",
        "sourceId": "psow",
        "year": "2024-25",
        "received": null,
        "decided": 15,
        "investigated": null,
        "upheld": 1,
        "rate": 7,
        "rateLabel": "Share of closed complaints where the Ombudsman intervened (early resolution, settlement or an upheld report), counted by this site from the case-level open data",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": null,
        "sourceId": null,
        "netRevenueExpenditure": null,
        "reserves": null,
        "reservesPct": null,
        "previous": null,
        "reservesDefinition": "The Welsh Government publishes council reserves as a PDF report only, so no figure is shown here",
        "borrowing": 158856,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 66.3,
          "measure": "Municipal waste reused, recycled or composted (the statutory target measure)",
          "sourceId": "recycling-wales"
        },
        "planning": {
          "period": "January to March 2026",
          "major": null,
          "nonMajor": 100,
          "measure": "Share of planning applications determined within the statutory or an agreed time, in one quarter",
          "sourceId": "planning-wales"
        }
      },
      "events": [
        {
          "date": "2026-08-28",
          "kind": "audit",
          "title": "Audit Wales report: Housing adaptations",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/merthyr-tydfil-county-borough-council-housing-adaptations"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,594, up 5.3% on the year before",
          "sourceName": "Welsh Government",
          "url": "https://www.gov.wales/council-tax-levels"
        },
        {
          "date": "2025-07-09",
          "kind": "audit",
          "title": "Annual Audit Summary 2024",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/merthyr-tydfil-county-borough-council-annual-audit-summary-2024"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 30 seats won",
          "detail": "Independent 15, Labour Party 15",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.merthyr-tydfil.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 9.3,
        "perResident": {
          "culture-leisure.parks": 40.2,
          "environment.street-cleaning": 34.32,
          "highways-transport.maintenance": 28.13,
          "education": 1416.95,
          "childrens-social-care": 439.52,
          "adult-social-care": 540.93,
          "housing": 357.51,
          "highways-transport": 91.55,
          "environment": 203.21,
          "culture-leisure": 123.2,
          "planning-development": 193.26,
          "central": 199.87
        }
      }
    },
    {
      "code": "E09000024",
      "name": "Merton",
      "nation": "England",
      "slug": "merton",
      "url": "/council-tax/england/merton/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2146.76,
        "changePercent": 2.5,
        "previousBandD": 2094.43,
        "perHead": 792,
        "population": 218891
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 131,
        "decided": 98,
        "investigated": 12,
        "upheld": 11,
        "rate": 92,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 5,
        "previous": {
          "year": "2024-25",
          "decided": 69,
          "rate": 93
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 186176,
        "reserves": 135826,
        "reservesPct": 73,
        "previous": {
          "year": "2024-25",
          "reservesPct": 79
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 38000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 87854,
        "borrowingPerDwelling": 433
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2025-08-27",
          "url": "https://reports.ofsted.gov.uk/provider/44/315"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-08-13",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/merton-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 6,
          "bc": 8,
          "unclassified": 17
        },
        "recycling": {
          "year": "2024-25",
          "rate": 37.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 97.4,
          "nonMajor": 88.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 57 seats won",
          "detail": "Labour Party 32, Liberal Democrats 19, Conservative and Unionist Party 4, Merton Park Ward Independent Residents 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.merton.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,147, up 2.5% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2024-25",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: yes.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2026-02-16",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 57 seats won",
          "detail": "Labour Party 31, Liberal Democrats 17, Conservative and Unionist Party 7, Merton Park Ward Independent Residents 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.merton.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 18,
        "perResident": {
          "culture-leisure.parks": 20.15,
          "environment.street-cleaning": 34.02,
          "highways-transport.maintenance": 19.34,
          "education": 1258.79,
          "childrens-social-care": 249.98,
          "adult-social-care": 370.99,
          "public-health": 60.49,
          "housing": 96.94,
          "highways-transport": -2,
          "environment": 138.12,
          "culture-leisure": 36.08,
          "planning-development": -5.86,
          "central": 69.75,
          "other": 11.97
        }
      }
    },
    {
      "code": "E07000042",
      "name": "Mid Devon",
      "nation": "England",
      "slug": "mid-devon",
      "url": "/council-tax/england/mid-devon/",
      "tier": "district",
      "county": "Devon County Council",
      "countyCode": "E10000008",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2656.41,
        "changePercent": 5.4,
        "previousBandD": 2521.17,
        "perHead": 968,
        "population": 85593
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 13,
        "decided": 9,
        "investigated": 2,
        "upheld": 2,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 2.4,
        "previous": {
          "year": "2024-25",
          "decided": 10,
          "rate": 50
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 4,
        "findings": 8,
        "severe": 0,
        "maladministrationRate": 25,
        "landlordName": "Mid Devon District Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 13598,
        "reserves": 19418,
        "reservesPct": 142.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 139.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 27366,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 38735,
        "borrowingPerDwelling": 706
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 57.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.7,
          "nonMajor": 97.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,656, up 5.4% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-01-14",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Bishop Fleming Audit Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 42 seats won",
          "detail": "Liberal Democrats 33, Conservative and Unionist Party 5, Green Party 3, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.mid-devon.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14.1,
        "perResident": {
          "culture-leisure.parks": 6.37,
          "environment.street-cleaning": 8.19,
          "housing": 18.97,
          "highways-transport": -4.53,
          "environment": 31.08,
          "culture-leisure": 26.12,
          "planning-development": 23.71,
          "central": 43.88
        }
      }
    },
    {
      "code": "E07000203",
      "name": "Mid Suffolk",
      "nation": "England",
      "slug": "mid-suffolk",
      "url": "/council-tax/england/mid-suffolk/",
      "tier": "district",
      "county": "Suffolk County Council",
      "countyCode": "E10000029",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2316.88,
        "changePercent": 4.9,
        "previousBandD": 2208.43,
        "perHead": 890,
        "population": 113047
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 17,
        "decided": 11,
        "investigated": 3,
        "upheld": 1,
        "rate": 33,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": null,
        "upheldPer100k": 0.9,
        "previous": {
          "year": "2024-25",
          "decided": 16,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 23608,
        "reserves": 49200,
        "reservesPct": 208.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 1379.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 102194,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 50764,
        "borrowingPerDwelling": 2013
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 41.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 87.3,
          "nonMajor": 95,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,317, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 34 seats won",
          "detail": "Green Party 24, Conservative and Unionist Party 6, Liberal Democrats 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.mid-suffolk.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 18,
        "perResident": {
          "culture-leisure.parks": 16.74,
          "environment.street-cleaning": 10.57,
          "public-health": 0.34,
          "housing": 30.55,
          "highways-transport": -1.21,
          "environment": 56.26,
          "culture-leisure": 18.14,
          "planning-development": 50.25,
          "central": 20.23
        }
      }
    },
    {
      "code": "E07000228",
      "name": "Mid Sussex",
      "nation": "England",
      "slug": "mid-sussex",
      "url": "/council-tax/england/mid-sussex/",
      "tier": "district",
      "county": "West Sussex County Council",
      "countyCode": "E10000032",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2474.26,
        "changePercent": 5,
        "previousBandD": 2356.49,
        "perHead": 1026,
        "population": 163566
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 22,
        "decided": 17,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 100,
        "compliance": null,
        "upheldPer100k": 0.6,
        "previous": {
          "year": "2024-25",
          "decided": 15,
          "rate": 33
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 18897,
        "reserves": 44792,
        "reservesPct": 237,
        "previous": {
          "year": "2024-25",
          "reservesPct": 265.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 70807,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 42.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 97.8,
          "nonMajor": 97.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,474, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-03",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 48 seats won",
          "detail": "Liberal Democrats 20, Conservative and Unionist Party 18, Independent 5, Green Party 4, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.mid-sussex.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 19.8,
        "perResident": {
          "culture-leisure.parks": 23.02,
          "environment.street-cleaning": 10.6,
          "highways-transport.maintenance": 0.2,
          "public-health": 1.2,
          "housing": 35.05,
          "highways-transport": -8.5,
          "environment": 55.01,
          "culture-leisure": 19.21,
          "planning-development": 21.75,
          "central": 60.16
        }
      }
    },
    {
      "code": "E06000002",
      "name": "Middlesbrough",
      "nation": "England",
      "slug": "middlesbrough",
      "url": "/council-tax/england/middlesbrough/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2549.16,
        "changePercent": 2.5,
        "previousBandD": 2487.65,
        "perHead": 618,
        "population": 152795
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 59,
        "decided": 53,
        "investigated": 9,
        "upheld": 4,
        "rate": 44,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 25,
        "compliance": 100,
        "upheldPer100k": 2.6,
        "previous": {
          "year": "2024-25",
          "decided": 41,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 153580,
        "reserves": 31507,
        "reservesPct": 20.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 19.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 283576,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 66497,
        "borrowingPerDwelling": 4264
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2023-05-25",
          "url": "https://reports.ofsted.gov.uk/provider/44/806"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2025-02-21",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/middlesbrough-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 1,
          "bc": 1,
          "unclassified": null
        },
        "recycling": {
          "year": "2024-25",
          "rate": 21.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 95.7,
          "nonMajor": 91.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,549, up 2.5% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-03-03",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Post backstop opinion delivered”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2024-25",
          "detail": "£2.443m",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2024-25"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 46 seats won",
          "detail": "Labour Party 25, Independent 15, Conservative and Unionist Party 4, Liberal Democrats 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.middlesbrough.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": [
          "2024-25"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 15.8,
        "perResident": {
          "culture-leisure.parks": 17.87,
          "environment.street-cleaning": 17.66,
          "highways-transport.maintenance": 7.41,
          "education": 582.94,
          "childrens-social-care": 572.85,
          "adult-social-care": 485.09,
          "public-health": 148.05,
          "housing": 49.75,
          "highways-transport": 33.74,
          "environment": 117.52,
          "culture-leisure": 45.79,
          "planning-development": 31.32,
          "central": 70.29,
          "other": 14.02
        }
      }
    },
    {
      "code": "S12000019",
      "name": "Midlothian",
      "nation": "Scotland",
      "slug": "midlothian",
      "url": "/council-tax/scotland/midlothian/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1816.16,
        "changePercent": 9,
        "previousBandD": 1666.2,
        "perHead": 732,
        "population": 100390
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 63,
        "decided": 61,
        "investigated": 2,
        "upheld": 2,
        "rate": 100,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 296847,
        "reserves": 32029,
        "reservesPct": 10.8,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 458188,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 48.1,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 61.2,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,816, up 9.0% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2025-10-15",
          "kind": "audit",
          "title": "Midlothian Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/midlothian-council-annual-audit-202425"
        },
        {
          "date": "2019-07-04",
          "kind": "audit",
          "title": "Best Value Assurance Report: Midlothian Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-assurance-report-midlothian-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 13.5,
        "perResident": {
          "culture-leisure.parks": 20.66,
          "highways-transport.maintenance": 16.29,
          "education": 1643.92,
          "childrens-social-care": 174.24,
          "adult-social-care": 672.53,
          "housing": 101.41,
          "highways-transport": 70.55,
          "environment": 113.56,
          "culture-leisure": 94.6,
          "planning-development": 28.96,
          "central": 57.17
        }
      }
    },
    {
      "code": "E06000042",
      "name": "Milton Keynes",
      "nation": "England",
      "slug": "milton-keynes",
      "url": "/council-tax/england/milton-keynes/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2372.21,
        "changePercent": 5.1,
        "previousBandD": 2257.98,
        "perHead": 782,
        "population": 308866
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 190,
        "decided": 146,
        "investigated": 39,
        "upheld": 36,
        "rate": 92,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 6,
        "compliance": 100,
        "upheldPer100k": 11.8,
        "previous": {
          "year": "2024-25",
          "decided": 113,
          "rate": 75
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 15,
        "findings": 54,
        "severe": 0,
        "maladministrationRate": 83,
        "landlordName": "Milton Keynes City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 270650,
        "reserves": 216611,
        "reservesPct": 80,
        "previous": {
          "year": "2024-25",
          "reservesPct": 84.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 365025,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 127272,
        "borrowingPerDwelling": 2868
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-12-17",
          "url": "https://reports.ofsted.gov.uk/provider/44/826"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-02-06",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/milton-keynes"
        },
        "roads": {
          "year": "2024-25",
          "a": 3,
          "bc": 3,
          "unclassified": 26
        },
        "recycling": {
          "year": "2024-25",
          "rate": 63.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 93.4,
          "nonMajor": 95.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 60 seats won",
          "detail": "Liberal Democrats 20, Labour Party 19, Conservative and Unionist Party 12, Reform UK 9",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.milton-keynes.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,372, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Labour Party 8, Liberal Democrats 6, Conservative and Unionist Party 4, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.milton-keynes.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 20 seats won",
          "detail": "Labour Party 8, Liberal Democrats 6, Labour and Co-operative Party 4, Conservative and Unionist Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.milton-keynes.2023-05-04/"
        },
        {
          "date": "2022-08-12",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, friends and family carers",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-007-781.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/friends-and-family-carers/21-007-781"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Liberal Democrats 6, Labour Party 5, Conservative and Unionist Party 4, Labour and Co-operative Party 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.milton-keynes.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 23.4,
        "perResident": {
          "culture-leisure.parks": 21.66,
          "environment.street-cleaning": 18.23,
          "highways-transport.maintenance": 5.47,
          "education": 778.72,
          "childrens-social-care": 290.6,
          "adult-social-care": 386.44,
          "public-health": 46.47,
          "housing": 60.46,
          "highways-transport": 10.47,
          "environment": 115.7,
          "culture-leisure": 32.15,
          "planning-development": 16.41,
          "central": 35.66
        }
      }
    },
    {
      "code": "E07000210",
      "name": "Mole Valley",
      "nation": "England",
      "slug": "mole-valley",
      "url": "/council-tax/england/mole-valley/",
      "tier": "district",
      "county": "Surrey County Council",
      "countyCode": "E10000030",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2519.86,
        "changePercent": 4.7,
        "previousBandD": 2405.75,
        "perHead": 1219,
        "population": 88808
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 19,
        "decided": 15,
        "investigated": 4,
        "upheld": 2,
        "rate": 50,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 2.3,
        "previous": {
          "year": "2024-25",
          "decided": 15,
          "rate": 50
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 6675,
        "reserves": 21470,
        "reservesPct": 321.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 178.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 57350,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 39899,
        "borrowingPerDwelling": 1437
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 55.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 81.4,
          "nonMajor": 81,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2027-04-01",
          "kind": "reorganisation",
          "title": "Council to be replaced",
          "detail": "From 2027 this area becomes part of East Surrey, a new unitary council that will also take over Surrey County Council’s services in the area.",
          "sourceName": "legislation.gov.uk, SI 2026/264, the Surrey (Structural Changes) Order 2026",
          "url": "https://www.legislation.gov.uk/uksi/2026/264"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,520, up 4.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-01",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Liberal Democrats 12, Ashtead Independents 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.mole-valley.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 39 seats won",
          "detail": "Liberal Democrats 30, Ashtead Independents 6, Conservative and Unionist Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.mole-valley.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Liberal Democrats 8, Ashtead Independents 3, Conservative and Unionist Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.mole-valley.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 16.1,
        "perResident": {
          "culture-leisure.parks": 9.7,
          "environment.street-cleaning": -1.19,
          "adult-social-care": 8.23,
          "housing": 26.38,
          "highways-transport": -19.58,
          "environment": 48,
          "culture-leisure": -1.61,
          "planning-development": 1.46,
          "central": 93.54
        }
      }
    },
    {
      "code": "W06000021",
      "name": "Monmouthshire",
      "nation": "Wales",
      "slug": "monmouthshire",
      "url": "/council-tax/wales/monmouthshire/",
      "tier": "wales",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2416.5,
        "changePercent": 6.12,
        "previousBandD": null,
        "perHead": 1297,
        "population": 95329
      },
      "complaints": {
        "body": "PSOW",
        "sourceId": "psow",
        "year": "2024-25",
        "received": null,
        "decided": 16,
        "investigated": null,
        "upheld": 1,
        "rate": 6,
        "rateLabel": "Share of closed complaints where the Ombudsman intervened (early resolution, settlement or an upheld report), counted by this site from the case-level open data",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": null,
        "sourceId": null,
        "netRevenueExpenditure": null,
        "reserves": null,
        "reservesPct": null,
        "previous": null,
        "reservesDefinition": "The Welsh Government publishes council reserves as a PDF report only, so no figure is shown here",
        "borrowing": 181147,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 72.3,
          "measure": "Municipal waste reused, recycled or composted (the statutory target measure)",
          "sourceId": "recycling-wales"
        },
        "planning": {
          "period": "January to March 2026",
          "major": null,
          "nonMajor": 91.1,
          "measure": "Share of planning applications determined within the statutory or an agreed time, in one quarter",
          "sourceId": "planning-wales"
        }
      },
      "events": [
        {
          "date": "2026-07-28",
          "kind": "audit",
          "title": "Audit Wales report: Recruitment and retention challenges – the right people at the right time?",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/monmouthshire-county-council-recruitment-and-retention-challenges-right-people-right"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,417, up 6.1% on the year before",
          "sourceName": "Welsh Government",
          "url": "https://www.gov.wales/council-tax-levels"
        },
        {
          "date": "2025-06-06",
          "kind": "audit",
          "title": "Annual Audit Summary 2024",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/monmouthshire-county-council-annual-audit-summary-2024"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 46 seats won",
          "detail": "Labour Party 20, Conservative and Unionist Party 18, Independent 5, Labour and Co-operative Party 2, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.monmouthshire.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 16.4,
        "perResident": {
          "culture-leisure.parks": 39.38,
          "environment.street-cleaning": 9.88,
          "highways-transport.maintenance": 42.43,
          "education": 1005.64,
          "childrens-social-care": 335.02,
          "adult-social-care": 507.82,
          "housing": 233.95,
          "highways-transport": 89.39,
          "environment": 178.58,
          "culture-leisure": 100.02,
          "planning-development": 49.41,
          "central": 35.09
        }
      }
    },
    {
      "code": "S12000020",
      "name": "Moray",
      "nation": "Scotland",
      "slug": "moray",
      "url": "/council-tax/scotland/moray/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1731.14,
        "changePercent": 10,
        "previousBandD": 1573.76,
        "perHead": 645,
        "population": 94730
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 39,
        "decided": 37,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 263229,
        "reserves": 29285,
        "reservesPct": 11.1,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 305418,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 56.7,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 73.2,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,731, up 10.0% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2025-10-15",
          "kind": "audit",
          "title": "Moray Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/moray-council-annual-audit-202425"
        },
        {
          "date": "2024-03-28",
          "kind": "audit",
          "title": "Best Value: Moray Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-moray-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 12.2,
        "perResident": {
          "culture-leisure.parks": 20.26,
          "highways-transport.maintenance": 37.72,
          "education": 1423.05,
          "childrens-social-care": 227.83,
          "adult-social-care": 750.65,
          "housing": 22.44,
          "highways-transport": 91.1,
          "environment": 114.98,
          "culture-leisure": 78.13,
          "planning-development": -6.07,
          "central": 77.44,
          "other": -0.82
        }
      }
    },
    {
      "code": "S12000013",
      "name": "Na h-Eileanan Siar",
      "nation": "Scotland",
      "slug": "na-h-eileanan-siar",
      "url": "/council-tax/scotland/na-h-eileanan-siar/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1505.5,
        "changePercent": 8.5,
        "previousBandD": 1387.56,
        "perHead": 572,
        "population": 25770
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 5,
        "decided": 4,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 116976,
        "reserves": 28118,
        "reservesPct": 24,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 124927,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 40.3,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 40.2,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,506, up 8.5% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 7.3,
        "perResident": {
          "culture-leisure.parks": 1.59,
          "highways-transport.maintenance": 71.59,
          "education": 2211.37,
          "childrens-social-care": 167.71,
          "adult-social-care": 1115.1,
          "housing": 116.61,
          "highways-transport": 309.39,
          "environment": 259.76,
          "culture-leisure": 152.54,
          "planning-development": -6.6,
          "central": 219.71,
          "other": -6.36
        }
      }
    },
    {
      "code": "W06000012",
      "name": "Neath Port Talbot",
      "nation": "Wales",
      "slug": "neath-port-talbot",
      "url": "/council-tax/wales/neath-port-talbot/",
      "tier": "wales",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2541.39,
        "changePercent": 4.12,
        "previousBandD": null,
        "perHead": 917,
        "population": 142028
      },
      "complaints": {
        "body": "PSOW",
        "sourceId": "psow",
        "year": "2024-25",
        "received": null,
        "decided": 45,
        "investigated": null,
        "upheld": 5,
        "rate": 11,
        "rateLabel": "Share of closed complaints where the Ombudsman intervened (early resolution, settlement or an upheld report), counted by this site from the case-level open data",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": null,
        "sourceId": null,
        "netRevenueExpenditure": null,
        "reserves": null,
        "reservesPct": null,
        "previous": null,
        "reservesDefinition": "The Welsh Government publishes council reserves as a PDF report only, so no figure is shown here",
        "borrowing": 278282,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 71.4,
          "measure": "Municipal waste reused, recycled or composted (the statutory target measure)",
          "sourceId": "recycling-wales"
        },
        "planning": {
          "period": "January to March 2026",
          "major": null,
          "nonMajor": 97.7,
          "measure": "Share of planning applications determined within the statutory or an agreed time, in one quarter",
          "sourceId": "planning-wales"
        }
      },
      "events": [
        {
          "date": "2026-08-07",
          "kind": "audit",
          "title": "Audit Wales report: Asset Management: Has the Council acted on our recommendations?",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/neath-port-talbot-council-asset-management-has-council-acted-our-recommendations"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,541, up 4.1% on the year before",
          "sourceName": "Welsh Government",
          "url": "https://www.gov.wales/council-tax-levels"
        },
        {
          "date": "2026-02-16",
          "kind": "audit",
          "title": "Annual Audit Summary 2025",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/neath-port-talbot-council-annual-audit-summary-2025"
        },
        {
          "date": "2022-06-23",
          "kind": "election",
          "title": "Local election: 2 seats won",
          "detail": "Labour Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.neath-port-talbot.2022-06-23/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 55 seats won",
          "detail": "Labour Party 23, Independent 17, Plaid Cymru - The Party of Wales 12, Liberal Democrats 2, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.neath-port-talbot.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 9.7,
        "perResident": {
          "culture-leisure.parks": 33.25,
          "environment.street-cleaning": 20.45,
          "highways-transport.maintenance": 59.41,
          "education": 1254.02,
          "childrens-social-care": 338.72,
          "adult-social-care": 687.46,
          "housing": 379.04,
          "highways-transport": 118.58,
          "environment": 169.63,
          "culture-leisure": 99.78,
          "planning-development": 151.42,
          "central": 157.12
        }
      }
    },
    {
      "code": "E07000091",
      "name": "New Forest",
      "nation": "England",
      "slug": "new-forest",
      "url": "/council-tax/england/new-forest/",
      "tier": "district",
      "county": "Hampshire County Council",
      "countyCode": "E10000014",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2419.76,
        "changePercent": 5.1,
        "previousBandD": 2303.37,
        "perHead": 1022,
        "population": 175930
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 23,
        "decided": 15,
        "investigated": 3,
        "upheld": 2,
        "rate": 67,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.1,
        "previous": {
          "year": "2024-25",
          "decided": 13,
          "rate": 100
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 2,
        "findings": 5,
        "severe": 1,
        "maladministrationRate": 60,
        "landlordName": "New Forest District Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 32575,
        "reserves": 23083,
        "reservesPct": 70.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 64.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 124554,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 83634,
        "borrowingPerDwelling": 1489
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 37.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 96.3,
          "nonMajor": 94.9,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,420, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-13",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 48 seats won",
          "detail": "Conservative and Unionist Party 26, Liberal Democrats 14, Independent 4, Green Party 3, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.new-forest.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 17.5,
        "perResident": {
          "culture-leisure.parks": 4.11,
          "environment.street-cleaning": 12.61,
          "highways-transport.maintenance": 0.7,
          "adult-social-care": 0.39,
          "public-health": 1.06,
          "housing": 12.11,
          "highways-transport": -16.36,
          "environment": 88.42,
          "culture-leisure": 0.02,
          "planning-development": 19.64,
          "central": 32.65,
          "other": 7.79
        }
      }
    },
    {
      "code": "E07000175",
      "name": "Newark and Sherwood",
      "nation": "England",
      "slug": "newark-and-sherwood",
      "url": "/council-tax/england/newark-and-sherwood/",
      "tier": "district",
      "county": "Nottinghamshire County Council",
      "countyCode": "E10000024",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2682.1,
        "changePercent": 3.9,
        "previousBandD": 2582.22,
        "perHead": 902,
        "population": 128684
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 9,
        "decided": 9,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.8,
        "previous": {
          "year": "2024-25",
          "decided": 16,
          "rate": 100
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 6,
        "findings": 16,
        "severe": 0,
        "maladministrationRate": 23.1,
        "landlordName": "Newark and Sherwood District Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 21690,
        "reserves": 36965,
        "reservesPct": 170.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 168.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 104902,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 58790,
        "borrowingPerDwelling": 1784
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 36.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 88.8,
          "nonMajor": 91.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,682, up 3.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-01-23",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 39 seats won",
          "detail": "Conservative and Unionist Party 14, Independent 11, Labour Party 11, Liberal Democrats 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.newark-and-sherwood.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 11.5,
        "perResident": {
          "culture-leisure.parks": 7.66,
          "environment.street-cleaning": 14.69,
          "housing": 14.57,
          "highways-transport": -5.38,
          "environment": 61.75,
          "culture-leisure": 30.46,
          "planning-development": 28.23,
          "central": 37.63,
          "other": 8.78
        }
      }
    },
    {
      "code": "E08000021",
      "name": "Newcastle upon Tyne",
      "nation": "England",
      "slug": "newcastle-upon-tyne",
      "url": "/council-tax/england/newcastle-upon-tyne/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2542.19,
        "changePercent": 5.3,
        "previousBandD": 2413.15,
        "perHead": 587,
        "population": 320838
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 102,
        "decided": 68,
        "investigated": 11,
        "upheld": 9,
        "rate": 82,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 11,
        "compliance": 100,
        "upheldPer100k": 2.8,
        "previous": {
          "year": "2024-25",
          "decided": 67,
          "rate": 64
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 13,
        "findings": 31,
        "severe": 1,
        "maladministrationRate": 65.5,
        "landlordName": "Newcastle City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 287160,
        "reserves": 197926,
        "reservesPct": 68.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 59.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 579701,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 141143,
        "borrowingPerDwelling": 4107
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2025-06-25",
          "url": "https://reports.ofsted.gov.uk/provider/44/391"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-05-28",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/newcastle-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 6,
          "bc": 10,
          "unclassified": 16
        },
        "recycling": {
          "year": "2024-25",
          "rate": 25.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 87.7,
          "nonMajor": 85.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 78 seats won",
          "detail": "Liberal Democrats 25, Green Party 24, Reform UK 24, Independent 3, Labour Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.newcastle-upon-tyne.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,542, up 5.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 27 seats won",
          "detail": "Labour Party 8, Labour and Co-operative Party 7, Liberal Democrats 7, Green Party 2, Conservative and Unionist Party 1, Independent 1, Newcastle Independents 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.newcastle-upon-tyne.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 27 seats won",
          "detail": "Labour Party 10, Liberal Democrats 10, Labour and Co-operative Party 4, Newcastle Independents 2, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.newcastle-upon-tyne.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 27 seats won",
          "detail": "Labour Party 13, Liberal Democrats 7, Labour and Co-operative Party 6, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.newcastle-upon-tyne.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 15.1,
        "perResident": {
          "culture-leisure.parks": 10.99,
          "environment.street-cleaning": 25.59,
          "highways-transport.maintenance": 12.51,
          "education": 675.48,
          "childrens-social-care": 303.13,
          "adult-social-care": 543.19,
          "public-health": 104.29,
          "housing": 59.05,
          "highways-transport": 10.58,
          "environment": 112.31,
          "culture-leisure": 66.61,
          "planning-development": -4.24,
          "central": 38.65,
          "other": 0.41
        }
      }
    },
    {
      "code": "E07000195",
      "name": "Newcastle-under-Lyme",
      "nation": "England",
      "slug": "newcastle-under-lyme",
      "url": "/council-tax/england/newcastle-under-lyme/",
      "tier": "district",
      "county": "Staffordshire County Council",
      "countyCode": "E10000028",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2334.25,
        "changePercent": 4,
        "previousBandD": 2244.85,
        "perHead": 734,
        "population": 128093
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 20,
        "decided": 19,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.8,
        "previous": {
          "year": "2024-25",
          "decided": 11,
          "rate": 33
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 17620,
        "reserves": 7891,
        "reservesPct": 44.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 33
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 10000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 58599,
        "borrowingPerDwelling": 171
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 45.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 96.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 44 seats won",
          "detail": "Reform UK 27, Conservative and Unionist Party 15, Labour Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.newcastle-under-lyme.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,334, up 4.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-11-19",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 44 seats won",
          "detail": "Conservative and Unionist Party 25, Labour Party 11, Labour and Co-operative Party 8",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.newcastle-under-lyme.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14.1,
        "perResident": {
          "culture-leisure.parks": 9.57,
          "environment.street-cleaning": 24.33,
          "highways-transport.maintenance": 0.03,
          "housing": 42.96,
          "highways-transport": -1.09,
          "environment": 72.66,
          "culture-leisure": 21.78,
          "planning-development": 66.68,
          "central": 25.08
        }
      }
    },
    {
      "code": "E09000025",
      "name": "Newham",
      "nation": "England",
      "slug": "newham",
      "url": "/council-tax/england/newham/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1944.23,
        "changePercent": 4.8,
        "previousBandD": 1855.96,
        "perHead": 495,
        "population": 376542
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 330,
        "decided": 270,
        "investigated": 39,
        "upheld": 33,
        "rate": 85,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 15,
        "compliance": 100,
        "upheldPer100k": 8.8,
        "previous": {
          "year": "2024-25",
          "decided": 206,
          "rate": 88
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 39,
        "findings": 93,
        "severe": 3,
        "maladministrationRate": 67,
        "landlordName": "London Borough of Newham"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 332139,
        "reserves": 151450,
        "reservesPct": 45.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 35.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 1560184,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 132941,
        "borrowingPerDwelling": 11736
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2026-01-12",
          "url": "https://reports.ofsted.gov.uk/provider/44/316"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2025-12-19",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/newham-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 12,
          "bc": null,
          "unclassified": 18
        },
        "recycling": {
          "year": "2024-25",
          "rate": 28.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.5,
          "nonMajor": 87.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 66 seats won",
          "detail": "Newham Independents Party 24, Green Party 16, Labour and Co-operative Party 13, Labour Party 13",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.newham.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,944, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-04-01",
          "kind": "referendum-limit",
          "title": "Council tax referendum limit for 2025-26 set at 9%",
          "detail": "Set for this council in the government’s referendum principles report, above the standard limit.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://assets.publishing.service.gov.uk/media/67a0d24b1f9e7f7dcc7b3fdb/The_Referendums_Relating_to_Council_Tax_Increases__Principles___England__Report_2025-26_web.pdf"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£51.2m (support agreed in-principle); £15.969m for 2024-25",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-08-29",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, public transport",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-006-753.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/transport-and-highways/public-transport/22-006-753"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 66 seats won",
          "detail": "Labour Party 40, Labour and Co-operative Party 24, Green Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.newham.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": [
          "2025-26"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 9.3,
        "perResident": {
          "culture-leisure.parks": 13.49,
          "environment.street-cleaning": 36.84,
          "highways-transport.maintenance": 10.8,
          "education": 902.4,
          "childrens-social-care": 302.58,
          "adult-social-care": 394.22,
          "public-health": 96.16,
          "housing": 261.22,
          "highways-transport": -25.6,
          "environment": 89.24,
          "culture-leisure": 40.76,
          "planning-development": 35.41,
          "central": 32.27
        }
      }
    },
    {
      "code": "W06000022",
      "name": "Newport",
      "nation": "Wales",
      "slug": "newport",
      "url": "/council-tax/wales/newport/",
      "tier": "wales",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2088.48,
        "changePercent": 5.27,
        "previousBandD": null,
        "perHead": 792,
        "population": 168584
      },
      "complaints": {
        "body": "PSOW",
        "sourceId": "psow",
        "year": "2024-25",
        "received": null,
        "decided": 62,
        "investigated": null,
        "upheld": 6,
        "rate": 10,
        "rateLabel": "Share of closed complaints where the Ombudsman intervened (early resolution, settlement or an upheld report), counted by this site from the case-level open data",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": null,
        "sourceId": null,
        "netRevenueExpenditure": null,
        "reserves": null,
        "reservesPct": null,
        "previous": null,
        "reservesDefinition": "The Welsh Government publishes council reserves as a PDF report only, so no figure is shown here",
        "borrowing": 155280,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 71.4,
          "measure": "Municipal waste reused, recycled or composted (the statutory target measure)",
          "sourceId": "recycling-wales"
        },
        "planning": {
          "period": "January to March 2026",
          "major": null,
          "nonMajor": 94.5,
          "measure": "Share of planning applications determined within the statutory or an agreed time, in one quarter",
          "sourceId": "planning-wales"
        }
      },
      "events": [
        {
          "date": "2026-07-24",
          "kind": "audit",
          "title": "Audit Wales report: Housing adaptations",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/newport-city-council-housing-adaptations"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,088, up 5.3% on the year before",
          "sourceName": "Welsh Government",
          "url": "https://www.gov.wales/council-tax-levels"
        },
        {
          "date": "2025-06-11",
          "kind": "audit",
          "title": "Annual Audit Summary 2024",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/newport-city-council-annual-audit-summary-2024"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 51 seats won",
          "detail": "Labour Party 35, Conservative and Unionist Party 7, Independent 4, Newport Independents Party 3, Green Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.newport.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 8.9,
        "perResident": {
          "culture-leisure.parks": 29.79,
          "environment.street-cleaning": 18.19,
          "highways-transport.maintenance": 21.59,
          "education": 1253.42,
          "childrens-social-care": 359.11,
          "adult-social-care": 481.64,
          "housing": 386.32,
          "highways-transport": 75.01,
          "environment": 146.53,
          "culture-leisure": 76.53,
          "planning-development": 55.43,
          "central": 160.9
        }
      }
    },
    {
      "code": "S12000021",
      "name": "North Ayrshire",
      "nation": "Scotland",
      "slug": "north-ayrshire",
      "url": "/council-tax/scotland/north-ayrshire/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1685.84,
        "changePercent": 8.5,
        "previousBandD": 1553.77,
        "perHead": 587,
        "population": 133660
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 50,
        "decided": 50,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 406386,
        "reserves": 94269,
        "reservesPct": 23.2,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 409686,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 53,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 91.4,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,686, up 8.5% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2025-10-28",
          "kind": "audit",
          "title": "Best Value: North Ayrshire Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-north-ayrshire-council"
        },
        {
          "date": "2025-09-26",
          "kind": "audit",
          "title": "North Ayrshire Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/north-ayrshire-council-annual-audit-202425"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 9.3,
        "perResident": {
          "culture-leisure.parks": 26.37,
          "highways-transport.maintenance": 47.45,
          "education": 1440.63,
          "childrens-social-care": 17.6,
          "adult-social-care": 1003.57,
          "housing": 73.55,
          "highways-transport": 95.88,
          "environment": 141.94,
          "culture-leisure": 122.39,
          "planning-development": 55.46,
          "central": 88.88,
          "other": 0.55
        }
      }
    },
    {
      "code": "E07000043",
      "name": "North Devon",
      "nation": "England",
      "slug": "north-devon",
      "url": "/council-tax/england/north-devon/",
      "tier": "district",
      "county": "Devon County Council",
      "countyCode": "E10000008",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2642.21,
        "changePercent": 5.1,
        "previousBandD": 2514.66,
        "perHead": 985,
        "population": 101281
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 24,
        "decided": 21,
        "investigated": 3,
        "upheld": 2,
        "rate": 67,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 2,
        "previous": {
          "year": "2024-25",
          "decided": 13,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 19957,
        "reserves": 9566,
        "reservesPct": 47.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 48.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 22500,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 49497,
        "borrowingPerDwelling": 455
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 44.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 96.9,
          "nonMajor": 97.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,642, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-22",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Bishop Fleming Audit Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 41 seats won",
          "detail": "Liberal Democrats 21, Independent 10, Conservative and Unionist Party 7, Green Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.north-devon.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 11.7,
        "perResident": {
          "culture-leisure.parks": 9.52,
          "environment.street-cleaning": 13.69,
          "highways-transport.maintenance": 0.78,
          "housing": 6.7,
          "highways-transport": -21.69,
          "environment": 101.41,
          "culture-leisure": 12,
          "planning-development": -18.45,
          "central": 47.65
        }
      }
    },
    {
      "code": "E07000038",
      "name": "North East Derbyshire",
      "nation": "England",
      "slug": "north-east-derbyshire",
      "url": "/council-tax/england/north-east-derbyshire/",
      "tier": "district",
      "county": "Derbyshire County Council",
      "countyCode": "E10000007",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2466.57,
        "changePercent": 4.7,
        "previousBandD": 2354.93,
        "perHead": 774,
        "population": 107888
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 9,
        "decided": 8,
        "investigated": 1,
        "upheld": 0,
        "rate": 0,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 7,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 16907,
        "reserves": 25416,
        "reservesPct": 150.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 152.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 171237,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 49107,
        "borrowingPerDwelling": 3487
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 43.1,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 93.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,467, up 4.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-04",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 53 seats won",
          "detail": "Labour Party 28, Conservative and Unionist Party 19, Liberal Democrats 3, Independent 2, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.north-east-derbyshire.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 12.5,
        "perResident": {
          "culture-leisure.parks": 10.1,
          "environment.street-cleaning": 7.51,
          "highways-transport.maintenance": -1.31,
          "housing": 21.45,
          "highways-transport": -1.31,
          "environment": 49.56,
          "culture-leisure": 32.68,
          "planning-development": 20.22,
          "central": 39.44
        }
      }
    },
    {
      "code": "E06000012",
      "name": "North East Lincolnshire",
      "nation": "England",
      "slug": "north-east-lincolnshire",
      "url": "/council-tax/england/north-east-lincolnshire/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2483.85,
        "changePercent": 4.8,
        "previousBandD": 2371.01,
        "perHead": 732,
        "population": 160101
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 58,
        "decided": 46,
        "investigated": 10,
        "upheld": 10,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 20,
        "compliance": 100,
        "upheldPer100k": 6.3,
        "previous": {
          "year": "2024-25",
          "decided": 28,
          "rate": 86
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 152720,
        "reserves": 41668,
        "reservesPct": 27.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 22.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 183448,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 75907,
        "borrowingPerDwelling": 2417
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2025-09-03",
          "url": "https://reports.ofsted.gov.uk/provider/44/812"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2025-12-19",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/north-east-lincolnshire"
        },
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 4,
          "unclassified": 32
        },
        "recycling": {
          "year": "2024-25",
          "rate": 36.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 98.6,
          "nonMajor": 98.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 15 seats won",
          "detail": "Reform UK 14, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.north-east-lincolnshire.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,484, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-22",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Labour Party 6, Conservative and Unionist Party 3, Independent 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.north-east-lincolnshire.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 15 seats won",
          "detail": "Conservative and Unionist Party 7, Labour Party 3, Independent 2, Labour and Co-operative Party 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.north-east-lincolnshire.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Conservative and Unionist Party 9, Labour Party 4, Liberal Democrats 2, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.north-east-lincolnshire.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 21,
        "perResident": {
          "culture-leisure.parks": 7.36,
          "environment.street-cleaning": 13.24,
          "highways-transport.maintenance": 30.99,
          "education": 542.26,
          "childrens-social-care": 398.57,
          "adult-social-care": 449.28,
          "public-health": 103.77,
          "housing": 40.45,
          "highways-transport": 80.01,
          "environment": 105.1,
          "culture-leisure": 38.49,
          "planning-development": 2.5,
          "central": 75.25
        }
      }
    },
    {
      "code": "E07000099",
      "name": "North Hertfordshire",
      "nation": "England",
      "slug": "north-hertfordshire",
      "url": "/council-tax/england/north-hertfordshire/",
      "tier": "district",
      "county": "Hertfordshire County Council",
      "countyCode": "E10000015",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2448.52,
        "changePercent": 5,
        "previousBandD": 2332.61,
        "perHead": 919,
        "population": 137365
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 15,
        "decided": 10,
        "investigated": 1,
        "upheld": 0,
        "rate": 0,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 7,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 24058,
        "reserves": 26177,
        "reservesPct": 108.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 170
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 305,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 60145,
        "borrowingPerDwelling": 5
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 56.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 76.3,
          "nonMajor": 88.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,449, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-09-19",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, noise",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-014-065.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/environment-and-regulation/noise/23-014-065"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 51 seats won",
          "detail": "Labour and Co-operative Party 25, Liberal Democrats 19, Conservative and Unionist Party 7",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.north-hertfordshire.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Liberal Democrats 8, Labour and Co-operative Party 5, Conservative and Unionist Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.north-hertfordshire.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Labour and Co-operative Party 9, Liberal Democrats 5, Conservative and Unionist Party 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.north-hertfordshire.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 18.1,
        "perResident": {
          "culture-leisure.parks": 22.4,
          "environment.street-cleaning": 13.54,
          "highways-transport.maintenance": 4.39,
          "adult-social-care": 5.81,
          "public-health": 1.06,
          "housing": 24.31,
          "highways-transport": 4.86,
          "environment": 77.76,
          "culture-leisure": 38.52,
          "planning-development": 14.38,
          "central": 27.55
        }
      }
    },
    {
      "code": "E07000139",
      "name": "North Kesteven",
      "nation": "England",
      "slug": "north-kesteven",
      "url": "/council-tax/england/north-kesteven/",
      "tier": "district",
      "county": "Lincolnshire County Council",
      "countyCode": "E10000019",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2337.81,
        "changePercent": 3.4,
        "previousBandD": 2261.06,
        "perHead": 778,
        "population": 123267
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 10,
        "decided": 4,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 5,
          "rate": null
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 3,
        "findings": 9,
        "severe": 0,
        "maladministrationRate": 75,
        "landlordName": "North Kesteven District Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 23528,
        "reserves": 31476,
        "reservesPct": 133.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 150.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 91669,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 55499,
        "borrowingPerDwelling": 1652
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 41.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 98.2,
          "nonMajor": 97.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,338, up 3.4% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-18",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 37 seats won",
          "detail": "Conservative and Unionist Party 21, Lincolnshire Independents Lincolnshire First 10, Independent 4, Labour Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.north-kesteven.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 11.7,
        "perResident": {
          "culture-leisure.parks": -0.44,
          "environment.street-cleaning": 3.43,
          "adult-social-care": 8.08,
          "housing": 6.3,
          "highways-transport": 2.51,
          "environment": 55.29,
          "culture-leisure": -4.92,
          "planning-development": 25.76,
          "central": 47.6
        }
      }
    },
    {
      "code": "S12000050",
      "name": "North Lanarkshire",
      "nation": "Scotland",
      "slug": "north-lanarkshire",
      "url": "/council-tax/scotland/north-lanarkshire/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1554.56,
        "changePercent": 7,
        "previousBandD": 1452.86,
        "perHead": 504,
        "population": 343930
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 131,
        "decided": 119,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 930978,
        "reserves": 281970,
        "reservesPct": 30.3,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 1089818,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 47.9,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 89.6,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,555, up 7.0% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2026-01-15",
          "kind": "audit",
          "title": "Best Value: North Lanarkshire Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-north-lanarkshire-council"
        },
        {
          "date": "2025-10-15",
          "kind": "audit",
          "title": "North Lanarkshire Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/north-lanarkshire-council-annual-audit-202425"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 9.7,
        "perResident": {
          "culture-leisure.parks": 34.63,
          "highways-transport.maintenance": 34.06,
          "education": 1491.17,
          "childrens-social-care": 120.07,
          "adult-social-care": 652.94,
          "housing": 33.97,
          "highways-transport": 87.88,
          "environment": 126.65,
          "culture-leisure": 110.11,
          "planning-development": 44.78,
          "central": 39.3,
          "other": 0.01
        }
      }
    },
    {
      "code": "E06000013",
      "name": "North Lincolnshire",
      "nation": "England",
      "slug": "north-lincolnshire",
      "url": "/council-tax/england/north-lincolnshire/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2348.46,
        "changePercent": 4.9,
        "previousBandD": 2238.09,
        "perHead": 719,
        "population": 171421
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 42,
        "decided": 33,
        "investigated": 7,
        "upheld": 4,
        "rate": 57,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 25,
        "compliance": 100,
        "upheldPer100k": 2.3,
        "previous": {
          "year": "2024-25",
          "decided": 30,
          "rate": 67
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 181900,
        "reserves": 47838,
        "reservesPct": 26.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 32.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 163824,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 78273,
        "borrowingPerDwelling": 2093
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2026-04-30",
          "url": "https://reports.ofsted.gov.uk/provider/44/813"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-08-14",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/north-lincolnshire"
        },
        "roads": {
          "year": "2024-25",
          "a": 8,
          "bc": 10,
          "unclassified": 16
        },
        "recycling": {
          "year": "2024-25",
          "rate": 50.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 83.7,
          "nonMajor": 88.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,348, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-01-05",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 43 seats won",
          "detail": "Conservative and Unionist Party 27, Labour Party 16",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.north-lincolnshire.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 18.1,
        "perResident": {
          "culture-leisure.parks": 45.45,
          "environment.street-cleaning": 2.13,
          "highways-transport.maintenance": 18.74,
          "education": 922.19,
          "childrens-social-care": 241.03,
          "adult-social-care": 488.15,
          "public-health": 72.4,
          "housing": 29.7,
          "highways-transport": 59.88,
          "environment": 140.27,
          "culture-leisure": 105.14,
          "planning-development": 14.11,
          "central": 81.2,
          "other": 5.72
        }
      }
    },
    {
      "code": "E07000147",
      "name": "North Norfolk",
      "nation": "England",
      "slug": "north-norfolk",
      "url": "/council-tax/england/north-norfolk/",
      "tier": "district",
      "county": "Norfolk County Council",
      "countyCode": "E10000020",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2459.93,
        "changePercent": 5.1,
        "previousBandD": 2341.13,
        "perHead": 1100,
        "population": 103708
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 10,
        "decided": 7,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 15,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 18729,
        "reserves": 16502,
        "reservesPct": 88.1,
        "previous": {
          "year": "2023-24",
          "reservesPct": 96.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 56783,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 43.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 96.7,
          "nonMajor": 93.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,460, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-17",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 40 seats won",
          "detail": "Liberal Democrats 25, Conservative and Unionist Party 12, Independent 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.north-norfolk.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 10.5,
        "perResident": {
          "culture-leisure.parks": 8.85,
          "environment.street-cleaning": 8.51,
          "housing": 26.49,
          "highways-transport": -19.96,
          "environment": 61.54,
          "culture-leisure": 21.55,
          "planning-development": 34.82,
          "central": 53.86,
          "other": -0.44
        }
      }
    },
    {
      "code": "E06000061",
      "name": "North Northamptonshire",
      "nation": "England",
      "slug": "north-northamptonshire",
      "url": "/council-tax/england/north-northamptonshire/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2423.96,
        "changePercent": 5.3,
        "previousBandD": 2301.93,
        "perHead": 762,
        "population": 379569
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 179,
        "decided": 150,
        "investigated": 29,
        "upheld": 25,
        "rate": 86,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 16,
        "compliance": 100,
        "upheldPer100k": 6.7,
        "previous": {
          "year": "2024-25",
          "decided": 119,
          "rate": 86
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 8,
        "findings": 18,
        "severe": 2,
        "maladministrationRate": 88.9,
        "landlordName": "North Northamptonshire Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 360413,
        "reserves": 105447,
        "reservesPct": 29.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 34.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 413221,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 162134,
        "borrowingPerDwelling": 2549
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2022-11-25",
          "url": "https://reports.ofsted.gov.uk/provider/44/941"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-03-04",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/north-northamptonshire"
        },
        "roads": {
          "year": "2024-25",
          "a": 4,
          "bc": 10,
          "unclassified": 13
        },
        "recycling": {
          "year": "2024-25",
          "rate": 44.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 93.9,
          "nonMajor": 85,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,424, up 5.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-24",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-06-12",
          "kind": "election",
          "title": "Local election: 2 seats won",
          "detail": "Conservative and Unionist Party 1, Reform UK 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.north-northamptonshire.2025-06-12/"
        },
        {
          "date": "2025-05-01",
          "kind": "election",
          "title": "Local election: 66 seats won",
          "detail": "Reform UK 39, Conservative and Unionist Party 13, Green Party 8, Labour Party 4, Independent 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.north-northamptonshire.2025-05-01/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2021-04-01",
          "kind": "reorganisation",
          "title": "North Northamptonshire council created",
          "detail": "Replaced Northamptonshire County Council (in part), Corby, East Northamptonshire, Kettering, Wellingborough.",
          "sourceName": "legislation.gov.uk, SI 2020/156",
          "url": "https://www.legislation.gov.uk/uksi/2020/156"
        },
        {
          "date": "2018-07-24",
          "kind": "s114",
          "title": "Section 114(3) report issued by Northamptonshire County Council",
          "sourceName": "Northamptonshire County Council (archived copy)",
          "url": "https://web.archive.org/web/20220619151412/https://www.northamptonshire.gov.uk/news/council-news/Pages/northamptonshire-county-council-issues-second-section-114-notice.aspx",
          "via": "Northamptonshire County Council, a predecessor council"
        },
        {
          "date": "2018-02-02",
          "kind": "s114",
          "title": "Section 114(3) report issued by Northamptonshire County Council",
          "sourceName": "Northamptonshire County Council (archived copy)",
          "url": "https://web.archive.org/web/20180424060334/http://www3.northamptonshire.gov.uk/news/council-news/Pages/immediate-spending-controls-put-in-place-at-northamptonshire-county-council.aspx",
          "via": "Northamptonshire County Council, a predecessor council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": {
        "names": [
          "Northamptonshire County Council (in part)",
          "Corby",
          "East Northamptonshire",
          "Kettering",
          "Wellingborough"
        ],
        "date": "2021-04-01",
        "order": "SI 2020/156",
        "url": "https://www.legislation.gov.uk/uksi/2020/156"
      },
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 23.8,
        "perResident": {
          "environment.street-cleaning": 7.91,
          "highways-transport.maintenance": 15.01,
          "education": 537.35,
          "childrens-social-care": 269.32,
          "adult-social-care": 458.25,
          "public-health": 55.75,
          "housing": 23.68,
          "highways-transport": 111.9,
          "environment": 90.76,
          "culture-leisure": 37.23,
          "planning-development": 15.67,
          "central": 49.03
        }
      }
    },
    {
      "code": "E06000024",
      "name": "North Somerset",
      "nation": "England",
      "slug": "north-somerset",
      "url": "/council-tax/england/north-somerset/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2491.22,
        "changePercent": 8.6,
        "previousBandD": 2294.94,
        "perHead": 913,
        "population": 227160
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 86,
        "decided": 66,
        "investigated": 9,
        "upheld": 7,
        "rate": 78,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 14,
        "compliance": 100,
        "upheldPer100k": 3.1,
        "previous": {
          "year": "2024-25",
          "decided": 66,
          "rate": 75
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 225215,
        "reserves": 89630,
        "reservesPct": 39.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 36.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 111614,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 102305,
        "borrowingPerDwelling": 1091
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2023-05-11",
          "url": "https://reports.ofsted.gov.uk/provider/44/802"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2025-05-16",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/north-somerset"
        },
        "roads": {
          "year": "2024-25",
          "a": 1,
          "bc": 7,
          "unclassified": 4
        },
        "recycling": {
          "year": "2024-25",
          "rate": 59.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 87,
          "nonMajor": 86.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,491, up 8.6% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-04-01",
          "kind": "referendum-limit",
          "title": "Council tax referendum limit for 2026-27 set at 9%",
          "detail": "Set for this council in the government’s referendum principles report, above the standard limit.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://assets.publishing.service.gov.uk/media/6989c723d3f57710b50a9bb4/Council_Tax_Referendum_Principles_Report_2026-27.pdf"
        },
        {
          "date": "2025-11-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 50 seats won",
          "detail": "Conservative and Unionist Party 13, Labour Party 10, Liberal Democrats 9, Independent 8, Green Party 7, Portishead Independents 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.north-somerset.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 29,
        "perResident": {
          "culture-leisure.parks": 16.42,
          "environment.street-cleaning": 8.84,
          "highways-transport.maintenance": 15.51,
          "education": 497.72,
          "childrens-social-care": 245.64,
          "adult-social-care": 497.91,
          "public-health": 53.11,
          "housing": 16.75,
          "highways-transport": 21.78,
          "environment": 77.5,
          "culture-leisure": 28.5,
          "planning-development": 4.01,
          "central": 142.64
        }
      }
    },
    {
      "code": "E08000022",
      "name": "North Tyneside",
      "nation": "England",
      "slug": "north-tyneside",
      "url": "/council-tax/england/north-tyneside/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2461.77,
        "changePercent": 5.4,
        "previousBandD": 2336.45,
        "perHead": 748,
        "population": 215401
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 77,
        "decided": 68,
        "investigated": 19,
        "upheld": 16,
        "rate": 84,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 38,
        "compliance": 100,
        "upheldPer100k": 7.4,
        "previous": {
          "year": "2024-25",
          "decided": 71,
          "rate": 80
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 10,
        "findings": 25,
        "severe": 0,
        "maladministrationRate": 85,
        "landlordName": "North Tyneside Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 212422,
        "reserves": 34815,
        "reservesPct": 16.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 19.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 508443,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 102136,
        "borrowingPerDwelling": 4978
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2025-01-13",
          "url": "https://reports.ofsted.gov.uk/provider/44/392"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-07-09",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/north-tyneside"
        },
        "roads": {
          "year": "2024-25",
          "a": 15,
          "bc": 4,
          "unclassified": 8
        },
        "recycling": {
          "year": "2024-25",
          "rate": 33.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 99,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 20 seats won",
          "detail": "Reform UK 10, Labour Party 5, Conservative and Unionist Party 2, Green Party 2, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.north-tyneside.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,462, up 5.4% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-04",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, alternative provision",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-020-290.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/alternative-provision/24-020-290"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 60 seats won",
          "detail": "Labour Party 51, Conservative and Unionist Party 8, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.north-tyneside.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 21 seats won",
          "detail": "Labour Party 15, Conservative and Unionist Party 3, Labour and Co-operative Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.north-tyneside.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 20 seats won",
          "detail": "Labour Party 15, Labour and Co-operative Party 3, Conservative and Unionist Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.north-tyneside.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 16.8,
        "perResident": {
          "culture-leisure.parks": 25.03,
          "environment.street-cleaning": 23.9,
          "highways-transport.maintenance": -6.95,
          "education": 1229.11,
          "childrens-social-care": 336.94,
          "adult-social-care": 447.98,
          "public-health": 68.03,
          "housing": 4.8,
          "highways-transport": 9.54,
          "environment": 112.56,
          "culture-leisure": 73.87,
          "planning-development": 6.15,
          "central": 63.69
        }
      }
    },
    {
      "code": "E07000218",
      "name": "North Warwickshire",
      "nation": "England",
      "slug": "north-warwickshire",
      "url": "/council-tax/england/north-warwickshire/",
      "tier": "district",
      "county": "Warwickshire County Council",
      "countyCode": "E10000031",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2532.1,
        "changePercent": 4.1,
        "previousBandD": 2431.78,
        "perHead": 832,
        "population": 67688
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 8,
        "decided": 6,
        "investigated": 2,
        "upheld": 0,
        "rate": 0,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 7,
          "rate": 0
        }
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 8611,
        "reserves": 27354,
        "reservesPct": 317.7,
        "previous": {
          "year": "2023-24",
          "reservesPct": 185.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 41429,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 29831,
        "borrowingPerDwelling": 1389
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 41.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 73.9,
          "nonMajor": 83.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,532, up 4.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Azets Audit Services Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 35 seats won",
          "detail": "Conservative and Unionist Party 17, Labour Party 15, Independent 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.north-warwickshire.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 11.8,
        "perResident": {
          "culture-leisure.parks": 15.96,
          "environment.street-cleaning": 14.3,
          "highways-transport.maintenance": 0.25,
          "housing": 9.1,
          "highways-transport": 2.53,
          "environment": 57.48,
          "culture-leisure": 37.69,
          "planning-development": 14.94,
          "central": 64.24,
          "other": 0.04
        }
      }
    },
    {
      "code": "E07000134",
      "name": "North West Leicestershire",
      "nation": "England",
      "slug": "north-west-leicestershire",
      "url": "/council-tax/england/north-west-leicestershire/",
      "tier": "district",
      "county": "Leicestershire County Council",
      "countyCode": "E10000018",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2418.2,
        "changePercent": 3.4,
        "previousBandD": 2338.1,
        "perHead": 810,
        "population": 113263
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 16,
        "decided": 16,
        "investigated": 3,
        "upheld": 2,
        "rate": 67,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.8,
        "previous": {
          "year": "2024-25",
          "decided": 11,
          "rate": 0
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 6,
        "findings": 14,
        "severe": 0,
        "maladministrationRate": 64.3,
        "landlordName": "North West Leicestershire District Council"
      },
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 22027,
        "reserves": 28949,
        "reservesPct": 131.4,
        "previous": {
          "year": "2023-24",
          "reservesPct": 64.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 53837,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 49429,
        "borrowingPerDwelling": 1089
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 43.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 88.7,
          "nonMajor": 84.9,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,418, up 3.4% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-03-12",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Post backstop opinion delivered”; auditor Azets Audit Services Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-27",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2024-25",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 38 seats won",
          "detail": "Conservative and Unionist Party 12, Labour Party 12, Labour and Co-operative Party 5, Liberal Democrats 5, Independent 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.north-west-leicestershire.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 9.6,
        "perResident": {
          "culture-leisure.parks": 6.06,
          "environment.street-cleaning": 7.76,
          "housing": 25.03,
          "highways-transport": 4.09,
          "environment": 69.6,
          "culture-leisure": 14.28,
          "planning-development": 63.85,
          "central": 31.74,
          "other": -3.91
        }
      }
    },
    {
      "code": "E06000065",
      "name": "North Yorkshire",
      "nation": "England",
      "slug": "north-yorkshire",
      "url": "/council-tax/england/north-yorkshire/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2544.34,
        "changePercent": 5.2,
        "previousBandD": 2418.26,
        "perHead": 1025,
        "population": 639133
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 241,
        "decided": 205,
        "investigated": 51,
        "upheld": 41,
        "rate": 80,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 2,
        "compliance": 100,
        "upheldPer100k": 6.5,
        "previous": {
          "year": "2024-25",
          "decided": 170,
          "rate": 83
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 2,
        "findings": 6,
        "severe": 0,
        "maladministrationRate": 100,
        "landlordName": "North Yorkshire Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 619206,
        "reserves": 581916,
        "reservesPct": 94,
        "previous": {
          "year": "2024-25",
          "reservesPct": 94.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 519783,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 306907,
        "borrowingPerDwelling": 1694
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 1286,
        "previousYear": "2024-25",
        "previousOver": 957,
        "allowances": 2090000,
        "previousAllowances": 2073000,
        "allowancesText": "The total amount of members allowances including travel and other expenses paid during the year was £2,090k (£2,073k in 24/25).",
        "sourceName": "North Yorkshire, North Yorkshire Council Statement of Accounts 2025/26 (DRAFT, V6 - For Publication)",
        "sourceUrl": "https://www.northyorks.gov.uk/sites/default/files/2026-06/DRAFT%20NYC%20SOFA%202025-26%20V6%20-%20For%20Publication.pdf",
        "page": "PDF pages 83-84, Note 17",
        "lastVerified": "2026-09-24",
        "note": "'The number of employees who receive remuneration of over £50k ... these figures include (i) teachers employed directly by a school's governing body rather than by the local authority (ii) the senior employees as identified at the end of this note'. Teachers, Other and Total columns; counts are Total (1,286 in 2025/26; 957 in 2024/25). Runs of all-zero bands collapsed here."
      },
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2023-08-18",
          "url": "https://reports.ofsted.gov.uk/provider/44/815"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-10-30",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/north-yorkshire"
        },
        "roads": {
          "year": "2024-25",
          "a": 3,
          "bc": 4,
          "unclassified": 18
        },
        "recycling": {
          "year": "2024-25",
          "rate": 42.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 80.7,
          "nonMajor": 86.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,544, up 5.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-24",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-08-12",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, other",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-012-483.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/other/24-012-483"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-10-03",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, charging",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-013-262.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/charging/22-013-262"
        },
        {
          "date": "2023-04-01",
          "kind": "reorganisation",
          "title": "North Yorkshire council created",
          "detail": "Replaced North Yorkshire County Council, Craven, Hambleton, Harrogate, Richmondshire, Ryedale, Scarborough, Selby.",
          "sourceName": "legislation.gov.uk, SI 2022/328",
          "url": "https://www.legislation.gov.uk/uksi/2022/328"
        },
        {
          "date": "2022-09-12",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-005-558.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/21-005-558"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 90 seats won",
          "detail": "Conservative and Unionist Party 47, Independent 13, Liberal Democrats 12, Labour Party 10, Green Party 5, Labour and Co-operative Party 2, The Liberal Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.north-yorkshire.2022-05-05/"
        },
        {
          "date": "2021-09-17",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, assessment and care plan",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-002-823.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/assessment-and-care-plan/20-002-823"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": {
        "names": [
          "North Yorkshire County Council",
          "Craven",
          "Hambleton",
          "Harrogate",
          "Richmondshire",
          "Ryedale",
          "Scarborough",
          "Selby"
        ],
        "date": "2023-04-01",
        "order": "SI 2022/328",
        "url": "https://www.legislation.gov.uk/uksi/2022/328"
      },
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 30.1,
        "perResident": {
          "culture-leisure.parks": 20.8,
          "environment.street-cleaning": 12.77,
          "highways-transport.maintenance": 32.98,
          "education": 725.81,
          "childrens-social-care": 152.5,
          "adult-social-care": 504.25,
          "public-health": 43.24,
          "housing": 29.53,
          "highways-transport": 57.47,
          "environment": 148.4,
          "culture-leisure": 56.87,
          "planning-development": 27.81,
          "central": 59.25
        }
      }
    },
    {
      "code": "E06000057",
      "name": "Northumberland",
      "nation": "England",
      "slug": "northumberland",
      "url": "/council-tax/england/northumberland/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2596.94,
        "changePercent": 5.4,
        "previousBandD": 2464.63,
        "perHead": 922,
        "population": 333975
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 121,
        "decided": 108,
        "investigated": 14,
        "upheld": 11,
        "rate": 79,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 27,
        "compliance": 100,
        "upheldPer100k": 3.3,
        "previous": {
          "year": "2024-25",
          "decided": 109,
          "rate": 83
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 397227,
        "reserves": 158149,
        "reservesPct": 39.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 46.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 897968,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 163043,
        "borrowingPerDwelling": 5508
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2024-07-12",
          "url": "https://reports.ofsted.gov.uk/provider/44/929"
        },
        "cqc": null,
        "roads": {
          "year": "2024-25",
          "a": 3,
          "bc": 4,
          "unclassified": null
        },
        "recycling": {
          "year": "2024-25",
          "rate": 34.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 91.3,
          "nonMajor": 91.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,597, up 5.4% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-02",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-05-01",
          "kind": "election",
          "title": "Local election: 69 seats won",
          "detail": "Conservative and Unionist Party 26, Reform UK 23, Independent 7, Labour Party 7, Liberal Democrats 3, Green Party 2, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.northumberland.2025-05-01/"
        },
        {
          "date": "2022-08-17",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, school transport",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-004-235.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/school-transport/21-004-235"
        },
        {
          "date": "2022-05-23",
          "kind": "s114",
          "title": "Section 114(2) report issued",
          "sourceName": "House of Commons Library, CBP-8520",
          "url": "https://researchbriefings.files.parliament.uk/documents/CBP-8520/CBP-8520.pdf"
        },
        {
          "date": "2021-11-02",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, charging",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-001-819.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/charging/20-001-819"
        }
      ],
      "flags": {
        "s114Since2018": true,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 24.4,
        "perResident": {
          "culture-leisure.parks": 21.57,
          "environment.street-cleaning": 16.43,
          "highways-transport.maintenance": 18.2,
          "education": 816.35,
          "childrens-social-care": 264.83,
          "adult-social-care": 493.97,
          "public-health": 66.44,
          "housing": 21.92,
          "highways-transport": 50.27,
          "environment": 151.57,
          "culture-leisure": 44.53,
          "planning-development": 16.63,
          "central": 88.28,
          "fire": 76.26
        }
      }
    },
    {
      "code": "E07000148",
      "name": "Norwich",
      "nation": "England",
      "slug": "norwich",
      "url": "/council-tax/england/norwich/",
      "tier": "district",
      "county": "Norfolk County Council",
      "countyCode": "E10000020",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2503.44,
        "changePercent": 4.7,
        "previousBandD": 2391.59,
        "perHead": 684,
        "population": 145676
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 36,
        "decided": 39,
        "investigated": 4,
        "upheld": 4,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 2.7,
        "previous": {
          "year": "2024-25",
          "decided": 38,
          "rate": 100
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 27,
        "findings": 55,
        "severe": 1,
        "maladministrationRate": 75,
        "landlordName": "Norwich City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 22568,
        "reserves": 26528,
        "reservesPct": 117.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 111.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 145970,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 69271,
        "borrowingPerDwelling": 2107
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 86,
        "previousYear": "2024-25",
        "previousOver": 75,
        "allowances": 437000,
        "previousAllowances": 437000,
        "allowancesText": "Members Allowances 437 (2024-2025 437) £'000",
        "sourceName": "Norwich, Norwich City Council – DRAFT 2025-2026 Statement of Accounts",
        "sourceUrl": "https://www.norwich.gov.uk/sites/default/files/2026-06/Statement-of-Accounts-2025-26-Draft_0.pdf",
        "page": "PDF page 103 (printed page 102), Note 32",
        "lastVerified": "2026-09-24",
        "note": "'The number of employees, including senior employees, whose remuneration, excluding pension contributions and including termination payments where applicable, was £50,000 or more in bands of £5,000'. Totals 86 (2025-2026) and 75 (2024-2025). Only bands with employees are printed; dashes recorded as 0. Norwich is a district council and does not employ school staff (includesSchools recorded false on that basis, not from the note)."
      },
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 38.1,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 95.7,
          "nonMajor": 88.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Green Party 11, Reform UK 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.norwich.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,503, up 4.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-03-23",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Post backstop opinion delivered”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-27",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2024-25",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2026-02-24",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-018-523.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/24-018-523"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Green Party 6, Labour Party 4, Labour and Co-operative Party 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.norwich.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Labour Party 6, Green Party 5, Labour and Co-operative Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.norwich.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Labour Party 6, Green Party 4, Labour and Co-operative Party 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.norwich.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 10.3,
        "perResident": {
          "culture-leisure.parks": 32.3,
          "environment.street-cleaning": 24.02,
          "highways-transport.maintenance": 0.11,
          "public-health": 2.51,
          "housing": 70.09,
          "highways-transport": -17.54,
          "environment": 68.72,
          "culture-leisure": 42.72,
          "planning-development": 30.49,
          "central": 14.8
        }
      }
    },
    {
      "code": "E06000018",
      "name": "Nottingham",
      "nation": "England",
      "slug": "nottingham",
      "url": "/council-tax/england/nottingham/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2755.39,
        "changePercent": 3.7,
        "previousBandD": 2656.19,
        "perHead": 610,
        "population": 325765
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 100,
        "decided": 82,
        "investigated": 9,
        "upheld": 8,
        "rate": 89,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 25,
        "compliance": 100,
        "upheldPer100k": 2.4,
        "previous": {
          "year": "2024-25",
          "decided": 80,
          "rate": 57
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 20,
        "findings": 41,
        "severe": 0,
        "maladministrationRate": 60,
        "landlordName": "Nottingham City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 270686,
        "reserves": 283624,
        "reservesPct": 104.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 78.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 407967,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 147850,
        "borrowingPerDwelling": 2759
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 851,
        "previousYear": "2024-25",
        "previousOver": 677,
        "allowances": 1242000,
        "previousAllowances": 1171000,
        "allowancesText": "Councillors' Allowances: Allowances 1.240 (2024/25 1.171); Expenses 0.002 (-); TOTAL 1.242 (1.171) £m",
        "sourceName": "Nottingham, Unaudited Statement of Accounts 2025/26",
        "sourceUrl": "https://www.nottinghamcity.gov.uk/media/y2xp3f02/unaudited-ncc-statement-of-accounts-2025-2026.pdf",
        "page": "PDF page 79 (printed page 77), Note 4.7.4",
        "lastVerified": "2026-09-24",
        "note": "'A total of 851 employees (excluding senior employees) received remuneration of more than £0.050m, of which 196 are employed directly by schools. The figures do not include staff employed by academy schools'. Grand total 851 (2025/26) and 677 (2024/25). Dashes recorded as 0."
      },
      "services": {
        "ofsted": {
          "rating": "Inadequate",
          "date": "2022-09-05",
          "url": "https://reports.ofsted.gov.uk/provider/44/892"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-06-12",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/nottingham"
        },
        "roads": {
          "year": "2024-25",
          "a": 19,
          "bc": 21,
          "unclassified": 14
        },
        "recycling": {
          "year": "2024-25",
          "rate": 25.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.4,
          "nonMajor": 80.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-15",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Post backstop opinion delivered”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,755, up 3.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-03-24",
          "kind": "intervention",
          "title": "Directions made under the Local Government Act 1999 (24 March 2026)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/nottingham-city-council-directions-made-under-the-local-government-act-1999-24-march-2026"
        },
        {
          "date": "2026-02-27",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2024-25",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2026-02-04",
          "kind": "inspection",
          "title": "Ministerial response to the Commissioners’ fourth report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/nottingham-city-council-ministerial-response-to-the-commissioners-fourth-report"
        },
        {
          "date": "2026-02-04",
          "kind": "inspection",
          "title": "Commissioners’ fourth report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/nottingham-city-council-commissioners-fourth-report"
        },
        {
          "date": "2025-11-21",
          "kind": "inspection",
          "title": "Ministerial response to the Commissioners’ third report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/nottingham-city-council-ministerial-response-to-the-commissioners-third-report"
        },
        {
          "date": "2025-11-21",
          "kind": "inspection",
          "title": "Commissioners’ third report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/nottingham-city-council-commissioners-third-report"
        },
        {
          "date": "2025-05-08",
          "kind": "inspection",
          "title": "Ministerial response to the Commissioners’ second report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/nottingham-city-council-ministerial-response-to-the-commissioners-second-report"
        },
        {
          "date": "2025-05-08",
          "kind": "inspection",
          "title": "Commissioners’ second report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/nottingham-city-council-commissioners-second-report"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£25.0m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-12-12",
          "kind": "inspection",
          "title": "Ministerial response to Commissioners’ first report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/nottingham-city-council-ministerial-response-to-commissioners-first-report"
        },
        {
          "date": "2024-12-12",
          "kind": "inspection",
          "title": "Commissioners' first report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/nottingham-city-council-commissioners-first-report"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2024-25",
          "detail": "£7.737m; £17.6m for 2023-24",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2024-25"
        },
        {
          "date": "2024-02-22",
          "kind": "intervention",
          "title": "Directions made under the Local Government Act 1999 (22 February 2024)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/nottingham-city-council-directions-made-under-the-local-government-act-1999-22-february-2024"
        },
        {
          "date": "2023-11-29",
          "kind": "s114",
          "title": "Section 114(3) report issued",
          "sourceName": "Nottingham City Council",
          "url": "https://www.nottinghamcity.gov.uk/section-114-report-updates/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 55 seats won",
          "detail": "Labour Party 42, Labour and Co-operative Party 9, Nottingham Independents 3, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.nottingham.2023-05-04/"
        },
        {
          "date": "2022-09-02",
          "kind": "intervention",
          "title": "Directions made under the Local Government Act 1999 (2 September 2022)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/nottingham-city-council-directions-made-under-the-local-government-act-1999-2-september-2022"
        },
        {
          "date": "2021-12-15",
          "kind": "s114",
          "title": "Section 114(2) report issued",
          "detail": "Concerned the housing revenue account.",
          "sourceName": "Nottingham City Council (archived copy)",
          "url": "https://web.archive.org/web/20220504113408/https://www.nottinghamcity.gov.uk/hraissue"
        }
      ],
      "flags": {
        "s114Since2018": true,
        "currentIntervention": true,
        "efsThisYear": false,
        "efsYears": [
          "2024-25",
          "2025-26"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13.7,
        "perResident": {
          "culture-leisure.parks": 21.33,
          "environment.street-cleaning": 24.25,
          "highways-transport.maintenance": 16.87,
          "education": 607.04,
          "childrens-social-care": 399.84,
          "adult-social-care": 458.62,
          "public-health": 120.22,
          "housing": 69.31,
          "highways-transport": 94.75,
          "environment": 104.28,
          "culture-leisure": 38.05,
          "planning-development": 44.28,
          "central": 36.84,
          "other": 64.97
        }
      }
    },
    {
      "code": "E07000219",
      "name": "Nuneaton and Bedworth",
      "nation": "England",
      "slug": "nuneaton-and-bedworth",
      "url": "/council-tax/england/nuneaton-and-bedworth/",
      "tier": "district",
      "county": "Warwickshire County Council",
      "countyCode": "E10000031",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2502.16,
        "changePercent": 4.3,
        "previousBandD": 2398.13,
        "perHead": 719,
        "population": 144042
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 32,
        "decided": 26,
        "investigated": 2,
        "upheld": 2,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.4,
        "previous": {
          "year": "2024-25",
          "decided": 24,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 16816,
        "reserves": 26679,
        "reservesPct": 158.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 139.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 73205,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 61819,
        "borrowingPerDwelling": 1184
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 36.1,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 89.7,
          "nonMajor": 97.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Reform UK 15, Green Party 2, Labour Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.nuneaton-and-bedworth.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,502, up 4.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Azets Audit Services Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 38 seats won",
          "detail": "Labour Party 20, Conservative and Unionist Party 16, Green Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.nuneaton-and-bedworth.2024-05-02/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Conservative and Unionist Party 12, Labour Party 4, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.nuneaton-and-bedworth.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 15,
        "perResident": {
          "culture-leisure.parks": 17.18,
          "environment.street-cleaning": 16.3,
          "housing": 6.73,
          "highways-transport": -1.93,
          "environment": 58.31,
          "culture-leisure": 25.98,
          "planning-development": 17.25,
          "central": 31.57
        }
      }
    },
    {
      "code": "E07000135",
      "name": "Oadby and Wigston",
      "nation": "England",
      "slug": "oadby-and-wigston",
      "url": "/council-tax/england/oadby-and-wigston/",
      "tier": "district",
      "county": "Leicestershire County Council",
      "countyCode": "E10000018",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2406.85,
        "changePercent": 3.3,
        "previousBandD": 2330.02,
        "perHead": 743,
        "population": 61533
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 4,
        "decided": 6,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.6,
        "previous": {
          "year": "2024-25",
          "decided": 3,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 6755,
        "reserves": 4452,
        "reservesPct": 65.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 45
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 31676,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 24634,
        "borrowingPerDwelling": 1286
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 40.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 94.9,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,407, up 3.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-19",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 26 seats won",
          "detail": "Liberal Democrats 19, Conservative and Unionist Party 7",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.oadby-and-wigston.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 18.7,
        "perResident": {
          "culture-leisure.parks": 0.99,
          "environment.street-cleaning": 4.42,
          "housing": 44.06,
          "highways-transport": -7.49,
          "environment": 21,
          "culture-leisure": -4.75,
          "planning-development": 18.46,
          "central": 41.03
        }
      }
    },
    {
      "code": "E08000004",
      "name": "Oldham",
      "nation": "England",
      "slug": "oldham",
      "url": "/council-tax/england/oldham/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2602.23,
        "changePercent": 5.8,
        "previousBandD": 2459.4,
        "perHead": 619,
        "population": 251915
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 82,
        "decided": 57,
        "investigated": 6,
        "upheld": 6,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 33,
        "compliance": 100,
        "upheldPer100k": 2.4,
        "previous": {
          "year": "2024-25",
          "decided": 61,
          "rate": 73
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 252164,
        "reserves": 63603,
        "reservesPct": 25.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 18.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 254802,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 99072,
        "borrowingPerDwelling": 2572
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-07-12",
          "url": "https://reports.ofsted.gov.uk/provider/44/353"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-02-04",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/oldham-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 4,
          "bc": 2,
          "unclassified": 9
        },
        "recycling": {
          "year": "2024-25",
          "rate": 43,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 97.6,
          "nonMajor": 93.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 20 seats won",
          "detail": "Reform UK 13, Labour and Co-operative Party 2, The Oldham Group Party 2, Independent 1, Labour Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.oldham.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,602, up 5.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-16",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 20 seats won",
          "detail": "Independent 8, Labour and Co-operative Party 5, Liberal Democrats 3, Conservative and Unionist Party 2, Labour Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.oldham.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 60 seats won",
          "detail": "Labour Party 27, Conservative and Unionist Party 11, Liberal Democrats 10, Labour and Co-operative Party 5, Independent 4, Failsworth Independent Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.oldham.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 21 seats won",
          "detail": "Labour Party 9, Conservative and Unionist Party 4, Liberal Democrats 3, Failsworth Independent Party 2, Labour and Co-operative Party 2, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.oldham.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 16.8,
        "perResident": {
          "culture-leisure.parks": 23.73,
          "environment.street-cleaning": 15.35,
          "highways-transport.maintenance": 5.43,
          "education": 816.12,
          "childrens-social-care": 362.03,
          "adult-social-care": 394.16,
          "public-health": 85.29,
          "housing": 48.35,
          "highways-transport": 34.09,
          "environment": 55.05,
          "culture-leisure": 61.98,
          "planning-development": 19.18,
          "central": 87.61
        }
      }
    },
    {
      "code": "S12000023",
      "name": "Orkney Islands",
      "nation": "Scotland",
      "slug": "orkney-islands",
      "url": "/council-tax/scotland/orkney-islands/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1669.07,
        "changePercent": 6,
        "previousBandD": 1574.6,
        "perHead": 653,
        "population": 21920
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 10,
        "decided": 10,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 108262,
        "reserves": 13792,
        "reservesPct": 12.7,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 45000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 21.1,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 41,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,669, up 6.0% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2026-03-18",
          "kind": "audit",
          "title": "Orkney Islands Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/orkney-islands-council-annual-audit-202425"
        },
        {
          "date": "2024-01-30",
          "kind": "audit",
          "title": "Best Value: Orkney Islands Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-orkney-islands-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 6.2,
        "perResident": {
          "culture-leisure.parks": 20.21,
          "highways-transport.maintenance": 119.66,
          "education": 2228.83,
          "childrens-social-care": 79.29,
          "adult-social-care": 1422.49,
          "housing": 67.52,
          "highways-transport": 431.71,
          "environment": 208.9,
          "culture-leisure": 248.63,
          "planning-development": 233.9,
          "central": 364.19,
          "other": -346.49
        }
      }
    },
    {
      "code": "E07000178",
      "name": "Oxford",
      "nation": "England",
      "slug": "oxford",
      "url": "/council-tax/england/oxford/",
      "tier": "district",
      "county": "Oxfordshire County Council",
      "countyCode": "E10000025",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2678.4,
        "changePercent": 4.7,
        "previousBandD": 2557.13,
        "perHead": 786,
        "population": 165940
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 60,
        "decided": 33,
        "investigated": 3,
        "upheld": 3,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 33,
        "compliance": 100,
        "upheldPer100k": 1.8,
        "previous": {
          "year": "2024-25",
          "decided": 25,
          "rate": 50
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 10,
        "findings": 25,
        "severe": 0,
        "maladministrationRate": 54.2,
        "landlordName": "Oxford City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 26809,
        "reserves": 65162,
        "reservesPct": 243.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 0
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 288528,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 63874,
        "borrowingPerDwelling": 4517
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 171,
        "previousYear": "2024-25",
        "previousOver": 127,
        "allowances": 418000,
        "previousAllowances": 410000,
        "allowancesText": "Members' Allowances: Allowances 417 (2024/25 408); Expenses 1 (2); Total Payments 418 (410) £'000",
        "sourceName": "Oxford, Statement of Accounts 2025-26 DRAFT",
        "sourceUrl": "https://www.oxford.gov.uk/downloads/file/4119/draft-statement-of-accounts-2025-26",
        "page": "PDF pages 71-72 (printed pages 69-70), Note 32",
        "lastVerified": "2026-09-24",
        "note": "'The Council's other employees receiving more than £50,000 remuneration for the year (excluding employer's pension contributions)', following the senior employees table. Totals 171 (2025/26) and 127 (2024/25). Dashes recorded as 0. Oxford is a district council and does not employ school staff (includesSchools recorded false on that basis, not from the note)."
      },
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 48.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 96.3,
          "nonMajor": 91.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 24 seats won",
          "detail": "Green Party 9, Labour Party 7, Liberal Democrats 4, Labour and Co-operative Party 3, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.oxford.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,678, up 4.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 25 seats won",
          "detail": "Labour Party 9, Liberal Democrats 5, Green Party 4, Independent Oxford Alliance 4, Labour and Co-operative Party 2, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.oxford.2024-05-02/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 24 seats won",
          "detail": "Labour Party 12, Green Party 4, Liberal Democrats 4, Labour and Co-operative Party 3, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.oxford.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 11.5,
        "perResident": {
          "culture-leisure.parks": 28.22,
          "environment.street-cleaning": 45.76,
          "highways-transport.maintenance": 0.93,
          "housing": 69.55,
          "highways-transport": -26.73,
          "environment": 116.06,
          "culture-leisure": 53.7,
          "planning-development": 48.32,
          "central": 58.3
        }
      }
    },
    {
      "code": "W06000009",
      "name": "Pembrokeshire",
      "nation": "Wales",
      "slug": "pembrokeshire",
      "url": "/council-tax/wales/pembrokeshire/",
      "tier": "wales",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2166.15,
        "changePercent": 5.16,
        "previousBandD": null,
        "perHead": 1109,
        "population": 125849
      },
      "complaints": {
        "body": "PSOW",
        "sourceId": "psow",
        "year": "2024-25",
        "received": null,
        "decided": 47,
        "investigated": null,
        "upheld": 8,
        "rate": 17,
        "rateLabel": "Share of closed complaints where the Ombudsman intervened (early resolution, settlement or an upheld report), counted by this site from the case-level open data",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": null,
        "sourceId": null,
        "netRevenueExpenditure": null,
        "reserves": null,
        "reservesPct": null,
        "previous": null,
        "reservesDefinition": "The Welsh Government publishes council reserves as a PDF report only, so no figure is shown here",
        "borrowing": 214617,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 73.5,
          "measure": "Municipal waste reused, recycled or composted (the statutory target measure)",
          "sourceId": "recycling-wales"
        },
        "planning": {
          "period": "January to March 2026",
          "major": null,
          "nonMajor": 96.4,
          "measure": "Share of planning applications determined within the statutory or an agreed time, in one quarter",
          "sourceId": "planning-wales"
        }
      },
      "events": [
        {
          "date": "2026-04-30",
          "kind": "audit",
          "title": "Audit Wales report: Counter Fraud Arrangements",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/pembrokeshire-county-council-counter-fraud-arrangements"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,166, up 5.2% on the year before",
          "sourceName": "Welsh Government",
          "url": "https://www.gov.wales/council-tax-levels"
        },
        {
          "date": "2025-07-08",
          "kind": "audit",
          "title": "Annual Audit Summary 2024",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/pembrokeshire-county-council-annual-audit-summary-2024"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 41 seats won",
          "detail": "Independent 25, Conservative and Unionist Party 7, Labour Party 6, Liberal Democrats 2, Plaid Cymru - The Party of Wales 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.pembrokeshire.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 14.3,
        "perResident": {
          "culture-leisure.parks": 8.33,
          "environment.street-cleaning": 14.6,
          "highways-transport.maintenance": 77.24,
          "education": 1146.44,
          "childrens-social-care": 347.09,
          "adult-social-care": 715.21,
          "housing": 221.34,
          "highways-transport": 105.63,
          "environment": 149.39,
          "culture-leisure": 55.55,
          "planning-development": 52.15,
          "central": 125.29
        }
      }
    },
    {
      "code": "E07000122",
      "name": "Pendle",
      "nation": "England",
      "slug": "pendle",
      "url": "/council-tax/england/pendle/",
      "tier": "district",
      "county": "Lancashire County Council",
      "countyCode": "E10000017",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2640.18,
        "changePercent": 4.1,
        "previousBandD": 2535.19,
        "perHead": 663,
        "population": 100203
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 13,
        "decided": 7,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 9,
          "rate": 0
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 18687,
        "reserves": 14808,
        "reservesPct": 79.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 76
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 16859,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 41707,
        "borrowingPerDwelling": 404
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 26.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 92.6,
          "nonMajor": 91.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 10 seats won",
          "detail": "Independent 4, Reform UK 4, Conservative and Unionist Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.pendle.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,640, up 4.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-23",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: yes.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Independent 5, Conservative and Unionist Party 4, Liberal Democrats 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.pendle.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Conservative and Unionist Party 5, Labour Party 4, Liberal Democrats 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.pendle.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Conservative and Unionist Party 7, Labour Party 3, Liberal Democrats 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.pendle.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 12.4,
        "perResident": {
          "culture-leisure.parks": 5.83,
          "environment.street-cleaning": 5.99,
          "highways-transport.maintenance": 2.09,
          "housing": 20,
          "highways-transport": 4.28,
          "environment": 37.57,
          "culture-leisure": 30.65,
          "planning-development": 36.48,
          "central": 49.86
        }
      }
    },
    {
      "code": "S12000048",
      "name": "Perth & Kinross",
      "nation": "Scotland",
      "slug": "perth-and-kinross",
      "url": "/council-tax/scotland/perth-and-kinross/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1673.84,
        "changePercent": 8.9,
        "previousBandD": 1537.04,
        "perHead": 758,
        "population": 154930
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 83,
        "decided": 85,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 434873,
        "reserves": 68284,
        "reservesPct": 15.7,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 842298,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 50.9,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 89.6,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,674, up 8.9% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2025-12-18",
          "kind": "audit",
          "title": "Perth and Kinross Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/perth-and-kinross-council-annual-audit-202425"
        },
        {
          "date": "2019-08-22",
          "kind": "audit",
          "title": "Best Value Assurance Report: Perth and Kinross Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-assurance-report-perth-and-kinross-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 15.5,
        "perResident": {
          "culture-leisure.parks": 40.53,
          "highways-transport.maintenance": 21.05,
          "education": 1369.83,
          "childrens-social-care": 152.79,
          "adult-social-care": 651.57,
          "housing": 76.32,
          "highways-transport": 88.93,
          "environment": 156.1,
          "culture-leisure": 120.69,
          "planning-development": 68.19,
          "central": 121.91,
          "other": 0.57
        }
      }
    },
    {
      "code": "E06000031",
      "name": "Peterborough",
      "nation": "England",
      "slug": "peterborough",
      "url": "/council-tax/england/peterborough/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2293.47,
        "changePercent": 4.9,
        "previousBandD": 2185.72,
        "perHead": 652,
        "population": 224757
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 82,
        "decided": 60,
        "investigated": 10,
        "upheld": 8,
        "rate": 80,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 50,
        "compliance": 100,
        "upheldPer100k": 3.6,
        "previous": {
          "year": "2024-25",
          "decided": 48,
          "rate": 75
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 183454,
        "reserves": 31431,
        "reservesPct": 17.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 11.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 476792,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 91624,
        "borrowingPerDwelling": 5204
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Inadequate",
          "date": "2024-01-30",
          "url": "https://reports.ofsted.gov.uk/provider/44/874"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-01-09",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/peterborough-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 1,
          "bc": 5,
          "unclassified": 22
        },
        "recycling": {
          "year": "2024-25",
          "rate": 38.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 83.3,
          "nonMajor": 83.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Conservative and Unionist Party 6, Reform UK 4, Liberal Democrats 3, Green Party 2, Labour and Co-operative Party 1, Labour Party 1, Peterborough First 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.peterborough.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,293, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£5.68m (support agreed in-principle); £4.039m for 2025-26",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2026-02-10",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 23 seats won",
          "detail": "Peterborough First 8, Labour and Co-operative Party 4, Conservative and Unionist Party 3, Labour Party 3, Green Party 2, Liberal Democrats 2, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.peterborough.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 21 seats won",
          "detail": "Conservative and Unionist Party 8, Labour and Co-operative Party 5, Liberal Democrats 4, Green Party 2, Labour Party 1, Peterborough First 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.peterborough.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Conservative and Unionist Party 7, Labour and Co-operative Party 6, Liberal Democrats 4, Green Party 1, Peterborough First 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.peterborough.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 18.1,
        "perResident": {
          "culture-leisure.parks": 10.42,
          "environment.street-cleaning": 10.06,
          "highways-transport.maintenance": -4.56,
          "education": 779.24,
          "childrens-social-care": 343.27,
          "adult-social-care": 378.68,
          "public-health": 66.82,
          "housing": 36.45,
          "highways-transport": 0.14,
          "environment": 68.25,
          "culture-leisure": 29.92,
          "planning-development": 38.85,
          "central": 37.36,
          "other": 7.04
        }
      }
    },
    {
      "code": "E06000026",
      "name": "Plymouth",
      "nation": "England",
      "slug": "plymouth",
      "url": "/council-tax/england/plymouth/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2441.85,
        "changePercent": 5,
        "previousBandD": 2325.42,
        "perHead": 692,
        "population": 271361
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 104,
        "decided": 80,
        "investigated": 14,
        "upheld": 13,
        "rate": 93,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 15,
        "compliance": 100,
        "upheldPer100k": 4.8,
        "previous": {
          "year": "2024-25",
          "decided": 82,
          "rate": 76
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 191347,
        "reserves": 51806,
        "reservesPct": 27.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": -1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 800408,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 123424,
        "borrowingPerDwelling": 6485
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 420,
        "previousYear": "2024-25",
        "previousOver": 301,
        "allowances": 1226000,
        "previousAllowances": 1189000,
        "allowancesText": "Allowances paid to Members of the Council in 2025/26 totalled £1.226m (2024/25: £1.189m). These figures include Members' allowances and expenses.",
        "sourceName": "Plymouth, Statement of Accounts 2025/26 - Unaudited",
        "sourceUrl": "https://www.plymouth.gov.uk/sites/default/files/2026-06/2025_26%20Statement%20of%20Accounts%20-Unaudited.pdf",
        "page": "PDF page 92, Note 26.2",
        "lastVerified": "2026-09-24",
        "note": "Note 26.2: 'the number of employees whose remuneration for the year (excluding employer pension contributions) was £50,000 or more. The following numbers do not include the senior management as disclosed in note 26.1.' Schools and Non-schools columns, no combined column; totals Schools 132 / Non-schools 288 (2025/26) and 100 / 201 (2024/25)."
      },
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2024-03-15",
          "url": "https://reports.ofsted.gov.uk/provider/44/879"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-12-17",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/plymouth-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 3,
          "bc": 4,
          "unclassified": 35
        },
        "recycling": {
          "year": "2024-25",
          "rate": 33,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 97.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Reform UK 14, Green Party 2, Labour Party 2, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.plymouth.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,442, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-23",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Labour and Co-operative Party 12, Labour Party 3, Independent 2, Conservative and Unionist Party 1, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.plymouth.2024-05-02/"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2024-25",
          "detail": "£72.0m for 2025-26",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2024-25"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Labour Party 9, Labour and Co-operative Party 6, Independent 3, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.plymouth.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Conservative and Unionist Party 7, Labour and Co-operative Party 6, Labour Party 5, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.plymouth.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": [
          "2024-25"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 18.2,
        "perResident": {
          "culture-leisure.parks": 19.55,
          "environment.street-cleaning": 18.08,
          "highways-transport.maintenance": 22.18,
          "education": 645.29,
          "childrens-social-care": 370.34,
          "adult-social-care": 480.55,
          "public-health": 84.01,
          "housing": 53.51,
          "highways-transport": 45.61,
          "environment": 91.92,
          "culture-leisure": 68.17,
          "planning-development": -11.03,
          "central": 69.94
        }
      }
    },
    {
      "code": "E06000044",
      "name": "Portsmouth",
      "nation": "England",
      "slug": "portsmouth",
      "url": "/council-tax/england/portsmouth/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2291.71,
        "changePercent": 5.1,
        "previousBandD": 2180.92,
        "perHead": 639,
        "population": 211475
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 66,
        "decided": 56,
        "investigated": 13,
        "upheld": 12,
        "rate": 92,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 17,
        "compliance": 100,
        "upheldPer100k": 5.6,
        "previous": {
          "year": "2024-25",
          "decided": 44,
          "rate": 71
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 5,
        "findings": 10,
        "severe": 2,
        "maladministrationRate": 60,
        "landlordName": "Portsmouth City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 175494,
        "reserves": 274556,
        "reservesPct": 156.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 139.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 670410,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 94166,
        "borrowingPerDwelling": 7119
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2023-07-03",
          "url": "https://reports.ofsted.gov.uk/provider/44/851"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-07-08",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/portsmouth-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 1,
          "unclassified": 3
        },
        "recycling": {
          "year": "2024-25",
          "rate": 27.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 88.9,
          "nonMajor": 95.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-07-23",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, safeguarding",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-022-482.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/safeguarding/24-022-482"
        },
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Liberal Democrats 8, Reform UK 5, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.portsmouth.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,292, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Liberal Democrats 6, Portsmouth Independent Party 4, Labour Party 2, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.portsmouth.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Liberal Democrats 7, Portsmouth Independent Party 3, Labour Party 2, Conservative and Unionist Party 1, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.portsmouth.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Labour Party 5, Liberal Democrats 5, Conservative and Unionist Party 2, Portsmouth Independent Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.portsmouth.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 16.2,
        "perResident": {
          "culture-leisure.parks": 15.49,
          "environment.street-cleaning": 17.52,
          "highways-transport.maintenance": 62.9,
          "education": 603.79,
          "childrens-social-care": 361.46,
          "adult-social-care": 413.99,
          "public-health": 110.4,
          "housing": 100.99,
          "highways-transport": 71.18,
          "environment": 110.2,
          "culture-leisure": 54.26,
          "planning-development": 112.4,
          "central": 37.45,
          "other": 8.46
        }
      }
    },
    {
      "code": "W06000023",
      "name": "Powys",
      "nation": "Wales",
      "slug": "powys",
      "url": "/council-tax/wales/powys/",
      "tier": "wales",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2351.72,
        "changePercent": 5.25,
        "previousBandD": null,
        "perHead": 1202,
        "population": 134843
      },
      "complaints": {
        "body": "PSOW",
        "sourceId": "psow",
        "year": "2024-25",
        "received": null,
        "decided": 51,
        "investigated": null,
        "upheld": 8,
        "rate": 16,
        "rateLabel": "Share of closed complaints where the Ombudsman intervened (early resolution, settlement or an upheld report), counted by this site from the case-level open data",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": null,
        "sourceId": null,
        "netRevenueExpenditure": null,
        "reserves": null,
        "reservesPct": null,
        "previous": null,
        "reservesDefinition": "The Welsh Government publishes council reserves as a PDF report only, so no figure is shown here",
        "borrowing": 357875,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 70.5,
          "measure": "Municipal waste reused, recycled or composted (the statutory target measure)",
          "sourceId": "recycling-wales"
        },
        "planning": {
          "period": "January to March 2026",
          "major": null,
          "nonMajor": 92.5,
          "measure": "Share of planning applications determined within the statutory or an agreed time, in one quarter",
          "sourceId": "planning-wales"
        }
      },
      "events": [
        {
          "date": "2026-08-27",
          "kind": "audit",
          "title": "Audit Wales report: Making growth count? Economic development in Powys",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/powys-county-council-making-growth-count-economic-development-powys"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,352, up 5.3% on the year before",
          "sourceName": "Welsh Government",
          "url": "https://www.gov.wales/council-tax-levels"
        },
        {
          "date": "2026-03-27",
          "kind": "audit",
          "title": "Annual Audit Summary 2025",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/powys-county-council-annual-audit-summary-2025-0"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 61 seats won",
          "detail": "Liberal Democrats 23, Independent 15, Conservative and Unionist Party 11, Labour Party 7, Labour and Co-operative Party 2, Plaid Cymru - The Party of Wales 2, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.powys.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 14,
        "perResident": {
          "culture-leisure.parks": 4.75,
          "environment.street-cleaning": 6.15,
          "highways-transport.maintenance": 51.84,
          "education": 1195.44,
          "childrens-social-care": 352.72,
          "adult-social-care": 745.02,
          "housing": 237.02,
          "highways-transport": 134.18,
          "environment": 150.12,
          "culture-leisure": 42.71,
          "planning-development": 98.1,
          "central": 98.26
        }
      }
    },
    {
      "code": "E07000123",
      "name": "Preston",
      "nation": "England",
      "slug": "preston",
      "url": "/council-tax/england/preston/",
      "tier": "district",
      "county": "Lancashire County Council",
      "countyCode": "E10000017",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2575.74,
        "changePercent": 4,
        "previousBandD": 2477.85,
        "perHead": 708,
        "population": 164498
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 30,
        "decided": 23,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 15,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 20285,
        "reserves": 47668,
        "reservesPct": 235,
        "previous": {
          "year": "2024-25",
          "reservesPct": 175.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 12297,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 70491,
        "borrowingPerDwelling": 174
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 26.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.3,
          "nonMajor": 95.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Liberal Democrats 5, Reform UK 5, Labour Party 3, Green Party 2, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.preston.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,576, up 4.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-20",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Liberal Democrats 6, Labour Party 5, Labour and Co-operative Party 4, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.preston.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Labour Party 8, Conservative and Unionist Party 3, Labour and Co-operative Party 3, Liberal Democrats 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.preston.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Labour Party 10, Conservative and Unionist Party 3, Liberal Democrats 3, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.preston.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 15.9,
        "perResident": {
          "culture-leisure.parks": 17.19,
          "environment.street-cleaning": 14.98,
          "highways-transport.maintenance": 1.26,
          "public-health": 3.93,
          "housing": 28.56,
          "highways-transport": 2.44,
          "environment": 55.57,
          "culture-leisure": 32.1,
          "planning-development": 53.43,
          "central": 51.62,
          "other": 0.78
        }
      }
    },
    {
      "code": "E06000038",
      "name": "Reading",
      "nation": "England",
      "slug": "reading",
      "url": "/council-tax/england/reading/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2612.77,
        "changePercent": 5.1,
        "previousBandD": 2487.11,
        "perHead": 858,
        "population": 183762
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 71,
        "decided": 51,
        "investigated": 8,
        "upheld": 7,
        "rate": 88,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 14,
        "compliance": 100,
        "upheldPer100k": 3.8,
        "previous": {
          "year": "2024-25",
          "decided": 59,
          "rate": 67
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 5,
        "findings": 12,
        "severe": 0,
        "maladministrationRate": 66.7,
        "landlordName": "Reading Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 188415,
        "reserves": 37642,
        "reservesPct": 20,
        "previous": {
          "year": "2024-25",
          "reservesPct": 25.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 523500,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 77375,
        "borrowingPerDwelling": 6766
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2024-07-12",
          "url": "https://reports.ofsted.gov.uk/provider/44/870"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2025-10-10",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/reading-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 8,
          "bc": 4,
          "unclassified": null
        },
        "recycling": {
          "year": "2024-25",
          "rate": 49.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 67.7,
          "nonMajor": 83.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Green Party 6, Labour Party 5, Conservative and Unionist Party 3, Labour and Co-operative Party 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.reading.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,613, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2024-25",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: yes.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Labour Party 10, Green Party 3, Labour and Co-operative Party 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.reading.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Labour Party 7, Labour and Co-operative Party 4, Green Party 3, Conservative and Unionist Party 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.reading.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 48 seats won",
          "detail": "Labour Party 31, Green Party 7, Conservative and Unionist Party 6, Liberal Democrats 3, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.reading.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 23.8,
        "perResident": {
          "culture-leisure.parks": 11.05,
          "environment.street-cleaning": 16.54,
          "highways-transport.maintenance": 18.92,
          "education": 882.9,
          "childrens-social-care": 387.22,
          "adult-social-care": 423.8,
          "public-health": 70.07,
          "housing": 65.07,
          "highways-transport": 33.23,
          "environment": 119.95,
          "culture-leisure": 35.11,
          "planning-development": 13.22,
          "central": 51.28
        }
      }
    },
    {
      "code": "E09000026",
      "name": "Redbridge",
      "nation": "England",
      "slug": "redbridge",
      "url": "/council-tax/england/redbridge/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2294.58,
        "changePercent": 4.8,
        "previousBandD": 2189.67,
        "perHead": 671,
        "population": 321829
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 231,
        "decided": 190,
        "investigated": 48,
        "upheld": 45,
        "rate": 94,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 9,
        "compliance": 100,
        "upheldPer100k": 14,
        "previous": {
          "year": "2024-25",
          "decided": 169,
          "rate": 91
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 17,
        "findings": 37,
        "severe": 3,
        "maladministrationRate": 89.2,
        "landlordName": "London Borough of Redbridge"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 256232,
        "reserves": 38115,
        "reservesPct": 14.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 19.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 566171,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 108226,
        "borrowingPerDwelling": 5231
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2024-07-23",
          "url": "https://reports.ofsted.gov.uk/provider/44/317"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2025-12-10",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/redbridge-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 10,
          "bc": null,
          "unclassified": null
        },
        "recycling": {
          "year": "2024-25",
          "rate": 30.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.6,
          "nonMajor": 92.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 63 seats won",
          "detail": "Labour Party 43, Redbridge Independents 9, Conservative and Unionist Party 5, Green Party 5, Reform UK 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.redbridge.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,295, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£70.0m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2022-05-26",
          "kind": "election",
          "title": "Local election: 3 seats won",
          "detail": "Labour Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.redbridge.2022-05-26/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 60 seats won",
          "detail": "Labour Party 55, Conservative and Unionist Party 5",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.redbridge.2022-05-05/"
        },
        {
          "date": "2021-05-26",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-010-390.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/19-010-390"
        },
        {
          "date": "2021-03-15",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-001-201.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/20-001-201"
        },
        {
          "date": "2021-02-12",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-000-964.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/19-000-964"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 15.7,
        "perResident": {
          "culture-leisure.parks": 11.92,
          "environment.street-cleaning": 23.87,
          "highways-transport.maintenance": 16.5,
          "education": 1324.8,
          "childrens-social-care": 226.79,
          "adult-social-care": 370.54,
          "public-health": 56.19,
          "housing": 149.64,
          "highways-transport": 5.5,
          "environment": 79.88,
          "culture-leisure": 41.66,
          "planning-development": 18.22,
          "central": 44.37,
          "other": 11.69
        }
      }
    },
    {
      "code": "E06000003",
      "name": "Redcar and Cleveland",
      "nation": "England",
      "slug": "redcar-and-cleveland",
      "url": "/council-tax/england/redcar-and-cleveland/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2544.48,
        "changePercent": 4.9,
        "previousBandD": 2424.47,
        "perHead": 769,
        "population": 139541
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 30,
        "decided": 26,
        "investigated": 4,
        "upheld": 3,
        "rate": 75,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 33,
        "compliance": 100,
        "upheldPer100k": 2.2,
        "previous": {
          "year": "2024-25",
          "decided": 36,
          "rate": 60
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 147805,
        "reserves": 15490,
        "reservesPct": 10.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 12.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 252719,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 66805,
        "borrowingPerDwelling": 3783
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2026-01-28",
          "url": "https://reports.ofsted.gov.uk/provider/44/807"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2025-07-04",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/redcar-cleveland"
        },
        "roads": {
          "year": "2024-25",
          "a": 1,
          "bc": 3,
          "unclassified": 7
        },
        "recycling": {
          "year": "2024-25",
          "rate": 30.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.4,
          "nonMajor": 88.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,544, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£18.451m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 59 seats won",
          "detail": "Labour Party 22, Conservative and Unionist Party 12, Independent 12, Liberal Democrats 11, East Cleveland Independent 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.redcar-and-cleveland.2023-05-04/"
        },
        {
          "date": "2022-11-21",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, other",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-001-507.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/other/22-001-507"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 19.3,
        "perResident": {
          "culture-leisure.parks": 18.73,
          "environment.street-cleaning": 9.72,
          "highways-transport.maintenance": 22.99,
          "education": 561.84,
          "childrens-social-care": 504.49,
          "adult-social-care": 485.96,
          "public-health": 115.77,
          "housing": 15.8,
          "highways-transport": 74.3,
          "environment": 116.07,
          "culture-leisure": 36.06,
          "planning-development": 20.67,
          "central": 72.07
        }
      }
    },
    {
      "code": "E07000236",
      "name": "Redditch",
      "nation": "England",
      "slug": "redditch",
      "url": "/council-tax/england/redditch/",
      "tier": "district",
      "county": "Worcestershire County Council",
      "countyCode": "E10000034",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2462.95,
        "changePercent": 7.6,
        "previousBandD": 2289.33,
        "perHead": 745,
        "population": 87548
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 16,
        "decided": 11,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 14,
          "rate": 100
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 3,
        "findings": 9,
        "severe": 0,
        "maladministrationRate": 88.9,
        "landlordName": "Redditch Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 26231,
        "reserves": 0,
        "reservesPct": 0,
        "previous": {
          "year": "2024-25",
          "reservesPct": 159.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 103929,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 37981,
        "borrowingPerDwelling": 2736
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 29.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.1,
          "nonMajor": 85.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-08-06",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Post backstop opinion delivered”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 9 seats won",
          "detail": "Reform UK 8, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.redditch.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,463, up 7.6% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 27 seats won",
          "detail": "Labour Party 21, Conservative and Unionist Party 5, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.redditch.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 10 seats won",
          "detail": "Labour Party 6, Conservative and Unionist Party 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.redditch.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 11 seats won",
          "detail": "Labour Party 7, Conservative and Unionist Party 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.redditch.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 16.9,
        "perResident": {
          "culture-leisure.parks": 11.81,
          "environment.street-cleaning": 1.45,
          "highways-transport.maintenance": 4.57,
          "housing": 18.93,
          "highways-transport": 5.73,
          "environment": 34.74,
          "culture-leisure": 14.51,
          "planning-development": 8.85,
          "central": 66.09
        }
      }
    },
    {
      "code": "E07000211",
      "name": "Reigate and Banstead",
      "nation": "England",
      "slug": "reigate-and-banstead",
      "url": "/council-tax/england/reigate-and-banstead/",
      "tier": "district",
      "county": "Surrey County Council",
      "countyCode": "E10000030",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2566.61,
        "changePercent": 4.4,
        "previousBandD": 2459.2,
        "perHead": 1049,
        "population": 159413
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 23,
        "decided": 13,
        "investigated": 1,
        "upheld": 0,
        "rate": 0,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 10,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 21837,
        "reserves": 28675,
        "reservesPct": 131.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 171.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 13000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 64989,
        "borrowingPerDwelling": 200
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 54.1,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 76.9,
          "nonMajor": 93,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2027-04-01",
          "kind": "reorganisation",
          "title": "Council to be replaced",
          "detail": "From 2027 this area becomes part of East Surrey, a new unitary council that will also take over Surrey County Council’s services in the area.",
          "sourceName": "legislation.gov.uk, SI 2026/264, the Surrey (Structural Changes) Order 2026",
          "url": "https://www.legislation.gov.uk/uksi/2026/264"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,567, up 4.4% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-16",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: yes.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Green Party 5, Conservative and Unionist Party 4, Liberal Democrats 2, Tattenham & Preston Residents 2, Independent 1, Labour Party 1, Nork Residents' Association 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.reigate-and-banstead.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 15 seats won",
          "detail": "Conservative and Unionist Party 7, Green Party 4, Labour Party 1, Liberal Democrats 1, Nork Residents' Association 1, Tattenham & Preston Residents 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.reigate-and-banstead.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 15 seats won",
          "detail": "Conservative and Unionist Party 8, Green Party 4, Liberal Democrats 1, Nork Residents' Association 1, Tattenham & Preston Residents 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.reigate-and-banstead.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 25.7,
        "perResident": {
          "culture-leisure.parks": 12.34,
          "environment.street-cleaning": 7.65,
          "housing": 12.38,
          "highways-transport": -3.59,
          "environment": 39.09,
          "culture-leisure": 15.78,
          "planning-development": 12.64,
          "central": 91.05
        }
      }
    },
    {
      "code": "S12000038",
      "name": "Renfrewshire",
      "nation": "Scotland",
      "slug": "renfrewshire",
      "url": "/council-tax/scotland/renfrewshire/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1690.56,
        "changePercent": 7.5,
        "previousBandD": 1572.61,
        "perHead": 634,
        "population": 189270
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 94,
        "decided": 84,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 499428,
        "reserves": 138769,
        "reservesPct": 27.8,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 341199,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 42.8,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 50.1,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,691, up 7.5% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2026-03-18",
          "kind": "audit",
          "title": "Renfrewshire Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/renfrewshire-council-annual-audit-202425"
        },
        {
          "date": "2025-06-05",
          "kind": "audit",
          "title": "Best Value: Renfrewshire Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-renfrewshire-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 11.9,
        "perResident": {
          "culture-leisure.parks": 39.31,
          "highways-transport.maintenance": 3.11,
          "education": 1375.82,
          "childrens-social-care": 203.22,
          "adult-social-care": 539.9,
          "housing": 44.62,
          "highways-transport": 73.97,
          "environment": 138.9,
          "culture-leisure": 128.04,
          "planning-development": 41.19,
          "central": 93.05
        }
      }
    },
    {
      "code": "W06000016",
      "name": "Rhondda Cynon Taf",
      "nation": "Wales",
      "slug": "rhondda-cynon-taf",
      "url": "/council-tax/wales/rhondda-cynon-taf/",
      "tier": "wales",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2289.43,
        "changePercent": 4.54,
        "previousBandD": null,
        "perHead": 781,
        "population": 241015
      },
      "complaints": {
        "body": "PSOW",
        "sourceId": "psow",
        "year": "2024-25",
        "received": null,
        "decided": 60,
        "investigated": null,
        "upheld": 6,
        "rate": 10,
        "rateLabel": "Share of closed complaints where the Ombudsman intervened (early resolution, settlement or an upheld report), counted by this site from the case-level open data",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": null,
        "sourceId": null,
        "netRevenueExpenditure": null,
        "reserves": null,
        "reservesPct": null,
        "previous": null,
        "reservesDefinition": "The Welsh Government publishes council reserves as a PDF report only, so no figure is shown here",
        "borrowing": 270717,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": {
        "year": "2024-25",
        "status": "audited",
        "threshold": 60000,
        "over": 447,
        "previousYear": "2023-24",
        "previousOver": 349,
        "allowances": 1744000,
        "previousAllowances": 1667000,
        "allowancesText": "Paid to 75 Members in respect of basic allowances, special responsibility allowances and dependent care allowances (excluding employer's NI, pension and associated costs): Allowances 1,737 (2023/24 1,636); Expenses 7 (31); Total 1,744 (1,667) £'000",
        "sourceName": "Rhondda Cynon Taf, Rhondda Cynon Taf County Borough Council Statement of Accounts 2024/25",
        "sourceUrl": "https://www.rctcbc.gov.uk/EN/Council/Performancebudgetsandspending/RelatedDocuments/StatementofAccounts/202425/RCTCBCStatementofAccounts202425.pdf",
        "page": "PDF pages 81-82 (printed pages 76-77), Note 22.0",
        "lastVerified": "2026-09-24",
        "note": "Current = 2024/25, previous = 2023/24. Welsh threshold £60,000; includes redundancy payments. 2024/25 printed as 'At 31/03/25', 'Left in Year' and 'Total' (counts used are Total: 447; 2023/24 total 349). 'The above table is based on full time equivalent posts and does not represent the actual payments to employees. Officers employed by Voluntary Aided Schools have been excluded.' Joint Committee salaries are not included. 'The above table excludes specific Senior Officers, disclosed in the following table'. includesSchools is recorded true because only voluntary aided school staff are stated to be excluded."
      },
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 71,
          "measure": "Municipal waste reused, recycled or composted (the statutory target measure)",
          "sourceId": "recycling-wales"
        },
        "planning": {
          "period": "January to March 2026",
          "major": null,
          "nonMajor": 88.4,
          "measure": "Share of planning applications determined within the statutory or an agreed time, in one quarter",
          "sourceId": "planning-wales"
        }
      },
      "events": [
        {
          "date": "2026-07-15",
          "kind": "audit",
          "title": "Audit Wales report: Housing adaptations",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/rhondda-cynon-taf-county-borough-council-housing-adaptations"
        },
        {
          "date": "2026-05-18",
          "kind": "audit",
          "title": "Annual Audit Summary 2025",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/rhondda-cynon-taf-county-borough-council-annual-audit-summary-2025"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,289, up 4.5% on the year before",
          "sourceName": "Welsh Government",
          "url": "https://www.gov.wales/council-tax-levels"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 75 seats won",
          "detail": "Labour Party 58, Plaid Cymru - The Party of Wales 8, Independent 6, Conservative and Unionist Party 2, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rhondda-cynon-taf.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 8.2,
        "perResident": {
          "culture-leisure.parks": 32.33,
          "environment.street-cleaning": 29.78,
          "highways-transport.maintenance": 35.68,
          "education": 1274.63,
          "childrens-social-care": 393.45,
          "adult-social-care": 632.48,
          "housing": 250.59,
          "highways-transport": 98.74,
          "environment": 197.71,
          "culture-leisure": 97.53,
          "planning-development": 66.71,
          "central": 43.74
        }
      }
    },
    {
      "code": "E07000124",
      "name": "Ribble Valley",
      "nation": "England",
      "slug": "ribble-valley",
      "url": "/council-tax/england/ribble-valley/",
      "tier": "district",
      "county": "Lancashire County Council",
      "countyCode": "E10000017",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2386.5,
        "changePercent": 3.8,
        "previousBandD": 2299.58,
        "perHead": 922,
        "population": 66938
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 9,
        "decided": 7,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.5,
        "previous": {
          "year": "2024-25",
          "decided": 7,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 7254,
        "reserves": 20726,
        "reservesPct": 285.7,
        "previous": {
          "year": "2023-24",
          "reservesPct": 245
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 29818,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 38.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 91.2,
          "nonMajor": 92.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,387, up 3.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-09",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 36 seats won",
          "detail": "Conservative and Unionist Party 15, Liberal Democrats 8, Labour Party 6, Independent 4, Green Party 2, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.ribble-valley.2023-05-04/"
        },
        {
          "date": "2022-07-14",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, other",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-000-924.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/environment-and-regulation/other/22-000-924"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 13.3,
        "perResident": {
          "culture-leisure.parks": 9.34,
          "environment.street-cleaning": 6.53,
          "adult-social-care": 0.33,
          "housing": 3.72,
          "highways-transport": -3.23,
          "environment": 58.61,
          "culture-leisure": 26.97,
          "planning-development": 13.52,
          "central": 38.42
        }
      }
    },
    {
      "code": "E09000027",
      "name": "Richmond upon Thames",
      "nation": "England",
      "slug": "richmond-upon-thames",
      "url": "/council-tax/england/richmond-upon-thames/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2486.1,
        "changePercent": 4.8,
        "previousBandD": 2372.07,
        "perHead": 1142,
        "population": 196713
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 89,
        "decided": 62,
        "investigated": 8,
        "upheld": 7,
        "rate": 88,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 14,
        "compliance": 100,
        "upheldPer100k": 3.6,
        "previous": {
          "year": "2024-25",
          "decided": 75,
          "rate": 89
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 213190,
        "reserves": 102508,
        "reservesPct": 48.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 56.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 103998,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 85827,
        "borrowingPerDwelling": 1212
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2025-08-12",
          "url": "https://reports.ofsted.gov.uk/provider/44/318"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-03-13",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/richmond-upon-thames"
        },
        "roads": {
          "year": "2024-25",
          "a": 9,
          "bc": null,
          "unclassified": null
        },
        "recycling": {
          "year": "2024-25",
          "rate": 42.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 94.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 54 seats won",
          "detail": "Liberal Democrats 54",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.richmond-upon-thames.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,486, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-23",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 54 seats won",
          "detail": "Liberal Democrats 48, Green Party 5, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.richmond-upon-thames.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 24.3,
        "perResident": {
          "culture-leisure.parks": 23.72,
          "environment.street-cleaning": 19.62,
          "highways-transport.maintenance": 36.37,
          "education": 934.46,
          "childrens-social-care": 339.95,
          "adult-social-care": 483.03,
          "public-health": 56.05,
          "housing": 99.04,
          "highways-transport": 20.43,
          "environment": 84.11,
          "culture-leisure": 73.26,
          "planning-development": 28.49,
          "central": 55.94
        }
      }
    },
    {
      "code": "E08000005",
      "name": "Rochdale",
      "nation": "England",
      "slug": "rochdale",
      "url": "/council-tax/england/rochdale/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2600.83,
        "changePercent": 5.8,
        "previousBandD": 2458.09,
        "perHead": 663,
        "population": 237641
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 64,
        "decided": 44,
        "investigated": 7,
        "upheld": 5,
        "rate": 71,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 20,
        "compliance": 100,
        "upheldPer100k": 2.1,
        "previous": {
          "year": "2024-25",
          "decided": 65,
          "rate": 85
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 271281,
        "reserves": 189316,
        "reservesPct": 69.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 69.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 289571,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 98159,
        "borrowingPerDwelling": 2950
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2023-03-17",
          "url": "https://reports.ofsted.gov.uk/provider/44/354"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-06-12",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/rochdale-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 6,
          "bc": 6,
          "unclassified": 12
        },
        "recycling": {
          "year": "2024-25",
          "rate": 48,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 83.1,
          "nonMajor": 92.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 20 seats won",
          "detail": "Reform UK 13, Conservative and Unionist Party 2, Labour Party 2, Workers Party of Britain 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rochdale.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,601, up 5.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-19",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-10",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-010-066.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/24-010-066"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 20 seats won",
          "detail": "Labour Party 10, Labour and Co-operative Party 4, Conservative and Unionist Party 3, Workers Party of Britain 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rochdale.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 20 seats won",
          "detail": "Labour Party 13, Conservative and Unionist Party 3, Labour and Co-operative Party 3, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rochdale.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 60 seats won",
          "detail": "Labour Party 39, Conservative and Unionist Party 10, Middleton Independents Party 5, Labour and Co-operative Party 3, Liberal Democrats 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rochdale.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 15.5,
        "perResident": {
          "culture-leisure.parks": 22.48,
          "environment.street-cleaning": 17.63,
          "highways-transport.maintenance": 17.25,
          "education": 1053.92,
          "childrens-social-care": 348.82,
          "adult-social-care": 494.1,
          "public-health": 95.67,
          "housing": 38.81,
          "highways-transport": 53.22,
          "environment": 68.41,
          "culture-leisure": 57.18,
          "planning-development": 40.3,
          "central": 53.34
        }
      }
    },
    {
      "code": "E07000075",
      "name": "Rochford",
      "nation": "England",
      "slug": "rochford",
      "url": "/council-tax/england/rochford/",
      "tier": "district",
      "county": "Essex County Council",
      "countyCode": "E10000012",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2363.48,
        "changePercent": 4.2,
        "previousBandD": 2268,
        "perHead": 885,
        "population": 90760
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 8,
        "decided": 4,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 5,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 13422,
        "reserves": 21062,
        "reservesPct": 156.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 134.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 38458,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 57.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 74.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 15 seats won",
          "detail": "Reform UK 13, Independent 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rochford.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,363, up 4.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Independent 4, Liberal Democrats 4, Conservative and Unionist Party 3, Rochford District Residents 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rochford.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Conservative and Unionist Party 5, Liberal Democrats 4, Rochford District Residents 3, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rochford.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Conservative and Unionist Party 5, Rochford District Residents 4, Liberal Democrats 3, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rochford.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 20.9,
        "perResident": {
          "culture-leisure.parks": 5.83,
          "environment.street-cleaning": -2.55,
          "housing": 18.27,
          "highways-transport": -8.83,
          "environment": 57.22,
          "culture-leisure": 17.42,
          "planning-development": 18.53,
          "central": 46.83
        }
      }
    },
    {
      "code": "E07000125",
      "name": "Rossendale",
      "nation": "England",
      "slug": "rossendale",
      "url": "/council-tax/england/rossendale/",
      "tier": "district",
      "county": "Lancashire County Council",
      "countyCode": "E10000017",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2519.97,
        "changePercent": 3.9,
        "previousBandD": 2424.37,
        "perHead": 730,
        "population": 73688
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 21,
        "decided": 15,
        "investigated": 2,
        "upheld": 1,
        "rate": 50,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.4,
        "previous": {
          "year": "2024-25",
          "decided": 10,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 6523,
        "reserves": 15500,
        "reservesPct": 237.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 170.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 3006,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 32918,
        "borrowingPerDwelling": 91
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 28.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 88.9,
          "nonMajor": 94.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,520, up 3.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-19",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 30 seats won",
          "detail": "Labour Party 19, Conservative and Unionist Party 5, Green Party 3, Community First 2, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rossendale.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Labour Party 7, Conservative and Unionist Party 2, Community First 1, Green Party 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rossendale.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Labour Party 6, Conservative and Unionist Party 3, Community First 1, Independent 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rossendale.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 19.2,
        "perResident": {
          "culture-leisure.parks": 21.74,
          "environment.street-cleaning": 6.39,
          "housing": 23.19,
          "highways-transport": 3.2,
          "environment": 50.7,
          "culture-leisure": 23.94,
          "planning-development": 9.24,
          "central": 38.93
        }
      }
    },
    {
      "code": "E07000064",
      "name": "Rother",
      "nation": "England",
      "slug": "rother",
      "url": "/council-tax/england/rother/",
      "tier": "district",
      "county": "East Sussex County Council",
      "countyCode": "E10000011",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2700.95,
        "changePercent": 5.5,
        "previousBandD": 2561.29,
        "perHead": 1125,
        "population": 96150
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 17,
        "decided": 20,
        "investigated": 7,
        "upheld": 5,
        "rate": 71,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 20,
        "compliance": 100,
        "upheldPer100k": 5.2,
        "previous": {
          "year": "2024-25",
          "decided": 19,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 16506,
        "reserves": 11084,
        "reservesPct": 67.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 65.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 53355,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 46986,
        "borrowingPerDwelling": 1136
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 46,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 97.4,
          "nonMajor": 89.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,701, up 5.5% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-17",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 38 seats won",
          "detail": "Conservative and Unionist Party 10, Liberal Democrats 7, Rother Association of Independent Councillors 7, Labour Party 6, Green Party 3, Independent 3, Labour and Co-operative Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rother.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 19,
        "perResident": {
          "culture-leisure.parks": 8.06,
          "environment.street-cleaning": 15.32,
          "highways-transport.maintenance": 0.72,
          "housing": 59.46,
          "highways-transport": -17.93,
          "environment": 52.46,
          "culture-leisure": 22.51,
          "planning-development": 5.65,
          "central": 50.82,
          "other": 6.08
        }
      }
    },
    {
      "code": "E08000018",
      "name": "Rotherham",
      "nation": "England",
      "slug": "rotherham",
      "url": "/council-tax/england/rotherham/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2381.53,
        "changePercent": 4.3,
        "previousBandD": 2283.26,
        "perHead": 633,
        "population": 279161
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 65,
        "decided": 53,
        "investigated": 2,
        "upheld": 2,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.7,
        "previous": {
          "year": "2024-25",
          "decided": 52,
          "rate": 75
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 9,
        "findings": 24,
        "severe": 0,
        "maladministrationRate": 58.3,
        "landlordName": "Rotherham Metropolitan Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 261448,
        "reserves": 53830,
        "reservesPct": 20.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 21.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 708944,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 122627,
        "borrowingPerDwelling": 5781
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2025-12-16",
          "url": "https://reports.ofsted.gov.uk/provider/44/372"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-03-20",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/rotherham-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 3,
          "bc": 3,
          "unclassified": 11
        },
        "recycling": {
          "year": "2024-25",
          "rate": 47.1,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 98.9,
          "nonMajor": 99.9,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,382, up 4.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-09",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 59 seats won",
          "detail": "Labour Party 33, Conservative and Unionist Party 13, Independent 10, Liberal Democrats 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rotherham.2024-05-02/"
        },
        {
          "date": "2022-02-28",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, safeguarding",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-001-468.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/safeguarding/21-001-468"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 19.9,
        "perResident": {
          "culture-leisure.parks": 31.72,
          "environment.street-cleaning": 2.76,
          "highways-transport.maintenance": 17.78,
          "education": 511.51,
          "childrens-social-care": 334.73,
          "adult-social-care": 531.61,
          "public-health": 79.94,
          "housing": 20.91,
          "highways-transport": 29.15,
          "environment": 104.17,
          "culture-leisure": 61.63,
          "planning-development": 18.68,
          "central": 75.9
        }
      }
    },
    {
      "code": "E07000220",
      "name": "Rugby",
      "nation": "England",
      "slug": "rugby",
      "url": "/council-tax/england/rugby/",
      "tier": "district",
      "county": "Warwickshire County Council",
      "countyCode": "E10000031",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2483.05,
        "changePercent": 4.4,
        "previousBandD": 2378.04,
        "perHead": 829,
        "population": 125594
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 14,
        "decided": 12,
        "investigated": 3,
        "upheld": 2,
        "rate": 67,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 50,
        "compliance": 100,
        "upheldPer100k": 1.6,
        "previous": {
          "year": "2024-25",
          "decided": 9,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 17137,
        "reserves": 35734,
        "reservesPct": 208.5,
        "previous": {
          "year": "2023-24",
          "reservesPct": 234.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 82299,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 52264,
        "borrowingPerDwelling": 1575
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 45.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 95.7,
          "nonMajor": 85.9,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 15 seats won",
          "detail": "Liberal Democrats 6, Conservative and Unionist Party 4, Reform UK 3, Labour and Co-operative Party 1, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rugby.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,483, up 4.4% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Azets Audit Services Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Conservative and Unionist Party 6, Labour Party 5, Liberal Democrats 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rugby.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Conservative and Unionist Party 6, Labour Party 5, Liberal Democrats 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rugby.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Conservative and Unionist Party 6, Labour Party 5, Liberal Democrats 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rugby.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 16.9,
        "perResident": {
          "culture-leisure.parks": 16.04,
          "environment.street-cleaning": 9.66,
          "highways-transport.maintenance": 0.76,
          "public-health": 0.05,
          "housing": 25.11,
          "highways-transport": 1.19,
          "environment": 51.54,
          "culture-leisure": 27.81,
          "planning-development": 16.92,
          "central": 37.06,
          "other": 3.96
        }
      }
    },
    {
      "code": "E07000212",
      "name": "Runnymede",
      "nation": "England",
      "slug": "runnymede",
      "url": "/council-tax/england/runnymede/",
      "tier": "district",
      "county": "Surrey County Council",
      "countyCode": "E10000030",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2492.99,
        "changePercent": 4.7,
        "previousBandD": 2380.06,
        "perHead": 978,
        "population": 93013
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 14,
        "decided": 11,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.1,
        "previous": {
          "year": "2024-25",
          "decided": 9,
          "rate": 100
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 3,
        "findings": 8,
        "severe": 0,
        "maladministrationRate": 50,
        "landlordName": "Runnymede Borough Council"
      },
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 1237,
        "reserves": 71651,
        "reservesPct": 5792.3,
        "previous": {
          "year": "2023-24",
          "reservesPct": 5300.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 586808,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 39584,
        "borrowingPerDwelling": 14824
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 46.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 95.8,
          "nonMajor": 93,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2027-04-01",
          "kind": "reorganisation",
          "title": "Council to be replaced",
          "detail": "From 2027 this area becomes part of West Surrey, a new unitary council that will also take over Surrey County Council’s services in the area.",
          "sourceName": "legislation.gov.uk, SI 2026/264, the Surrey (Structural Changes) Order 2026",
          "url": "https://www.legislation.gov.uk/uksi/2026/264"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,493, up 4.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-03-20",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Post backstop opinion delivered”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-27",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2024-25",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Conservative and Unionist Party 3, Labour and Co-operative Party 3, Liberal Democrats 3, Runnymede Independent Residents' Group 2, Green Party 1, Independent 1, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.runnymede.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Conservative and Unionist Party 5, Independent 2, Liberal Democrats 2, Runnymede Independent Residents' Group 2, Green Party 1, Labour and Co-operative Party 1, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.runnymede.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Conservative and Unionist Party 6, Independent 2, Labour and Co-operative Party 2, Runnymede Independent Residents' Group 2, Green Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.runnymede.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 14.2,
        "perResident": {
          "culture-leisure.parks": 19.67,
          "environment.street-cleaning": 10.61,
          "highways-transport.maintenance": -0.22,
          "adult-social-care": 6.62,
          "housing": 16.73,
          "highways-transport": 0.8,
          "environment": 50.11,
          "culture-leisure": 24.91,
          "planning-development": 22.38,
          "central": 44.53
        }
      }
    },
    {
      "code": "E07000176",
      "name": "Rushcliffe",
      "nation": "England",
      "slug": "rushcliffe",
      "url": "/council-tax/england/rushcliffe/",
      "tier": "district",
      "county": "Nottinghamshire County Council",
      "countyCode": "E10000024",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2643.27,
        "changePercent": 4.4,
        "previousBandD": 2531.5,
        "perHead": 1002,
        "population": 127857
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 16,
        "decided": 8,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 6,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 15312,
        "reserves": 31268,
        "reservesPct": 204.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 192.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 55488,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 45.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 89.6,
          "nonMajor": 88.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,643, up 4.4% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-11-24",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 44 seats won",
          "detail": "Conservative and Unionist Party 25, Labour Party 9, Independent 5, Green Party 2, Rushcliffe Independents 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rushcliffe.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 20.9,
        "perResident": {
          "culture-leisure.parks": 13.97,
          "environment.street-cleaning": 8.67,
          "highways-transport.maintenance": 0.14,
          "housing": 10.32,
          "highways-transport": -6.39,
          "environment": 48.85,
          "culture-leisure": 14.31,
          "planning-development": 24.47,
          "central": 27.7
        }
      }
    },
    {
      "code": "E07000092",
      "name": "Rushmoor",
      "nation": "England",
      "slug": "rushmoor",
      "url": "/council-tax/england/rushmoor/",
      "tier": "district",
      "county": "Hampshire County Council",
      "countyCode": "E10000014",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2320.28,
        "changePercent": 4.9,
        "previousBandD": 2212.82,
        "perHead": 737,
        "population": 106185
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 13,
        "decided": 9,
        "investigated": 1,
        "upheld": 0,
        "rate": 0,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 2,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 13833,
        "reserves": 23226,
        "reservesPct": 167.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 227.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 127000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 42969,
        "borrowingPerDwelling": 2956
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 42.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.4,
          "nonMajor": 94.9,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Reform UK 6, Conservative and Unionist Party 4, Labour Party 3, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rushmoor.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,320, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-20",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Labour Party 7, Conservative and Unionist Party 3, Labour and Co-operative Party 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rushmoor.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Labour Party 7, Conservative and Unionist Party 4, Labour and Co-operative Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rushmoor.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Conservative and Unionist Party 8, Labour Party 4, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rushmoor.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14.6,
        "perResident": {
          "culture-leisure.parks": 10.28,
          "environment.street-cleaning": 11.08,
          "highways-transport.maintenance": 2.8,
          "housing": 29.57,
          "highways-transport": -0.84,
          "environment": 39.89,
          "culture-leisure": 17.03,
          "planning-development": 28.05,
          "central": 78.56
        }
      }
    },
    {
      "code": "E06000017",
      "name": "Rutland",
      "nation": "England",
      "slug": "rutland",
      "url": "/council-tax/england/rutland/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2737.58,
        "changePercent": 2.5,
        "previousBandD": 2671.01,
        "perHead": 1079,
        "population": 41629
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 23,
        "decided": 11,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 19,
          "rate": 80
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 47092,
        "reserves": 26802,
        "reservesPct": 56.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 66.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 14349,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 18227,
        "borrowingPerDwelling": 787
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-07-12",
          "url": "https://reports.ofsted.gov.uk/provider/44/857"
        },
        "cqc": null,
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 3,
          "unclassified": 20
        },
        "recycling": {
          "year": "2024-25",
          "rate": 57.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 95.3,
          "nonMajor": 98.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,738, up 2.5% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-10-31",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 25 seats won",
          "detail": "Liberal Democrats 11, Conservative and Unionist Party 6, Independent 5, Labour Party 2, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.rutland.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 35.6,
        "perResident": {
          "culture-leisure.parks": 4.13,
          "environment.street-cleaning": 25.22,
          "highways-transport.maintenance": 27.19,
          "education": 667.76,
          "childrens-social-care": 220.5,
          "adult-social-care": 524.61,
          "public-health": 36.83,
          "housing": 20.92,
          "highways-transport": 97.22,
          "environment": 157.58,
          "culture-leisure": 35.34,
          "planning-development": 52.25,
          "central": 61.5
        }
      }
    },
    {
      "code": "E08000006",
      "name": "Salford",
      "nation": "England",
      "slug": "salford",
      "url": "/council-tax/england/salford/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2594.45,
        "changePercent": 5.8,
        "previousBandD": 2452.02,
        "perHead": 705,
        "population": 297004
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 122,
        "decided": 100,
        "investigated": 15,
        "upheld": 12,
        "rate": 80,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 17,
        "compliance": 100,
        "upheldPer100k": 4.1,
        "previous": {
          "year": "2024-25",
          "decided": 66,
          "rate": 82
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 352839,
        "reserves": 266034,
        "reservesPct": 75.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 78.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 276800,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 137468,
        "borrowingPerDwelling": 2014
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-01-12",
          "url": "https://reports.ofsted.gov.uk/provider/44/355"
        },
        "cqc": {
          "rating": "Inadequate",
          "date": "2026-05-15",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/salford-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 7,
          "bc": 6,
          "unclassified": 35
        },
        "recycling": {
          "year": "2024-25",
          "rate": 47.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 98.2,
          "nonMajor": 95.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 21 seats won",
          "detail": "Reform UK 13, Green Party 3, Labour Party 3, Conservative and Unionist Party 1, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.salford.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,594, up 5.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 21 seats won",
          "detail": "Labour Party 18, Conservative and Unionist Party 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.salford.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 21 seats won",
          "detail": "Labour Party 16, Conservative and Unionist Party 3, Labour and Co-operative Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.salford.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 20 seats won",
          "detail": "Labour Party 15, Conservative and Unionist Party 2, Liberal Democrats 2, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.salford.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 15.9,
        "perResident": {
          "culture-leisure.parks": 19.7,
          "environment.street-cleaning": 12.71,
          "highways-transport.maintenance": 4.99,
          "education": 1089.56,
          "childrens-social-care": 290.58,
          "adult-social-care": 407.86,
          "public-health": 80.25,
          "housing": 49.98,
          "highways-transport": 17.83,
          "environment": 35.08,
          "culture-leisure": 47.86,
          "planning-development": 37.17,
          "central": 76.53,
          "other": 26.69
        }
      }
    },
    {
      "code": "E08000028",
      "name": "Sandwell",
      "nation": "England",
      "slug": "sandwell",
      "url": "/council-tax/england/sandwell/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2244.46,
        "changePercent": 5.2,
        "previousBandD": 2133.45,
        "perHead": 520,
        "population": 352918
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 172,
        "decided": 152,
        "investigated": 20,
        "upheld": 15,
        "rate": 75,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 13,
        "compliance": 100,
        "upheldPer100k": 4.2,
        "previous": {
          "year": "2024-25",
          "decided": 122,
          "rate": 88
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 36,
        "findings": 83,
        "severe": 0,
        "maladministrationRate": 68.8,
        "landlordName": "Sandwell Metropolitan Borough Council"
      },
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 225092,
        "reserves": 170552,
        "reservesPct": 75.8,
        "previous": {
          "year": "2023-24",
          "reservesPct": 53.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 487410,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 136902,
        "borrowingPerDwelling": 3560
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2025-12-02",
          "url": "https://reports.ofsted.gov.uk/provider/44/333"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-03-12",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/sandwell-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 2,
          "unclassified": 23
        },
        "recycling": {
          "year": "2024-25",
          "rate": 30.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 97,
          "nonMajor": 95.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 72 seats won",
          "detail": "Reform UK 41, Labour Party 28, Green Party 2, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.sandwell.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,244, up 5.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-09-16",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, school transport",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-013-127.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/school-transport/23-013-127"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 24 seats won",
          "detail": "Labour Party 18, Labour and Co-operative Party 4, Conservative and Unionist Party 1, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.sandwell.2024-05-02/"
        },
        {
          "date": "2024-03-07",
          "kind": "inspection",
          "title": "Letter to the Chief Executive following the Commissioners’ fourth report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/sandwell-metropolitan-borough-council-letter-to-the-chief-executive-following-the-commissioners-fourth-report"
        },
        {
          "date": "2024-03-07",
          "kind": "inspection",
          "title": "Letter to the Leader following the Commissioners’ fourth report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/sandwell-metropolitan-borough-council-letter-to-the-leader-following-the-commissioners-fourth-report"
        },
        {
          "date": "2024-03-07",
          "kind": "inspection",
          "title": "Commissioners’ fourth report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/sandwell-metropolitan-borough-council-commissioners-fourth-report"
        },
        {
          "date": "2023-11-17",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, residential care",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-010-785.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/residential-care/22-010-785"
        },
        {
          "date": "2023-07-27",
          "kind": "inspection",
          "title": "Commissioners’ third report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/sandwell-metropolitan-borough-council-commissioners-third-report"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 24 seats won",
          "detail": "Labour Party 16, Labour and Co-operative Party 6, Conservative and Unionist Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.sandwell.2023-05-04/"
        },
        {
          "date": "2023-03-16",
          "kind": "inspection",
          "title": "Commissioners’ second report and addendum",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/sandwell-metropolitan-borough-council-commissioners-second-report-and-addendum"
        },
        {
          "date": "2022-12-01",
          "kind": "inspection",
          "title": "Commissioners’ first report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/sandwell-metropolitan-borough-council-commissioners-first-report"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 24 seats won",
          "detail": "Labour Party 19, Conservative and Unionist Party 3, Labour and Co-operative Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.sandwell.2022-05-05/"
        },
        {
          "date": "2022-03-22",
          "kind": "intervention",
          "title": "Directions under the Local Government Act 1999",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/sandwell-metropolitan-borough-council-directions-under-the-local-government-act-1999"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 11.2,
        "perResident": {
          "culture-leisure.parks": 6,
          "environment.street-cleaning": 17.79,
          "highways-transport.maintenance": 11.97,
          "education": 808.43,
          "childrens-social-care": 304.14,
          "adult-social-care": 407.21,
          "public-health": 84.76,
          "housing": 12.26,
          "highways-transport": 18.59,
          "environment": 105.4,
          "culture-leisure": 30.69,
          "planning-development": 39.23,
          "central": 62.3
        }
      }
    },
    {
      "code": "S12000026",
      "name": "Scottish Borders",
      "nation": "Scotland",
      "slug": "scottish-borders",
      "url": "/council-tax/scotland/scottish-borders/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1618.52,
        "changePercent": 8.5,
        "previousBandD": 1491.72,
        "perHead": 684,
        "population": 116800
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 44,
        "decided": 37,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 341024,
        "reserves": 42901,
        "reservesPct": 12.6,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 391347,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 53.2,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 87.8,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,619, up 8.5% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2025-10-15",
          "kind": "audit",
          "title": "Scottish Borders Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/scottish-borders-council-annual-audit-202425"
        },
        {
          "date": "2024-11-28",
          "kind": "audit",
          "title": "Best Value: Scottish Borders Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-scottish-borders-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 13.3,
        "perResident": {
          "culture-leisure.parks": 37.18,
          "highways-transport.maintenance": 51.52,
          "education": 1389.98,
          "childrens-social-care": 279.37,
          "adult-social-care": 706.93,
          "housing": 58.87,
          "highways-transport": 132.13,
          "environment": 153.74,
          "culture-leisure": 117.44,
          "planning-development": 23.95,
          "central": 57.32
        }
      }
    },
    {
      "code": "E08000014",
      "name": "Sefton",
      "nation": "England",
      "slug": "sefton",
      "url": "/council-tax/england/sefton/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2583.22,
        "changePercent": 5,
        "previousBandD": 2460.92,
        "perHead": 800,
        "population": 287583
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 107,
        "decided": 76,
        "investigated": 12,
        "upheld": 9,
        "rate": 75,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 33,
        "compliance": 100,
        "upheldPer100k": 3.1,
        "previous": {
          "year": "2024-25",
          "decided": 73,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 331316,
        "reserves": 3182,
        "reservesPct": 1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 9.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 296908,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 131628,
        "borrowingPerDwelling": 2256
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2025-08-12",
          "url": "https://reports.ofsted.gov.uk/provider/44/343"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-06-20",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/sefton-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 3,
          "bc": 3,
          "unclassified": 13
        },
        "recycling": {
          "year": "2024-25",
          "rate": 33.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 98.4,
          "nonMajor": 97.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 66 seats won",
          "detail": "Labour Party 36, Liberal Democrats 17, Lydiate and Maghull Community Independents 5, Reform UK 5, Green Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.sefton.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,583, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£12.0m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2026-02-20",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 22 seats won",
          "detail": "Labour Party 16, Liberal Democrats 3, Conservative and Unionist Party 1, Green Party 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.sefton.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 22 seats won",
          "detail": "Labour Party 16, Liberal Democrats 4, Labour and Co-operative Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.sefton.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 21 seats won",
          "detail": "Labour Party 16, Conservative and Unionist Party 3, Liberal Democrats 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.sefton.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 19.9,
        "perResident": {
          "culture-leisure.parks": 10.41,
          "environment.street-cleaning": 18.9,
          "highways-transport.maintenance": 13.57,
          "education": 915.17,
          "childrens-social-care": 403.38,
          "adult-social-care": 486.05,
          "public-health": 102.57,
          "housing": 45.08,
          "highways-transport": 24.73,
          "environment": 73.89,
          "culture-leisure": 43.36,
          "planning-development": 40.05,
          "central": 61.56,
          "other": 1.37
        }
      }
    },
    {
      "code": "E07000111",
      "name": "Sevenoaks",
      "nation": "England",
      "slug": "sevenoaks",
      "url": "/council-tax/england/sevenoaks/",
      "tier": "district",
      "county": "Kent County Council",
      "countyCode": "E10000016",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2522.36,
        "changePercent": 4.3,
        "previousBandD": 2419.44,
        "perHead": 1087,
        "population": 123183
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 13,
        "decided": 13,
        "investigated": 2,
        "upheld": 2,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.6,
        "previous": {
          "year": "2024-25",
          "decided": 17,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 16050,
        "reserves": 31023,
        "reservesPct": 193.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 138.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 18182,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 52769,
        "borrowingPerDwelling": 345
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 36.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 92.9,
          "nonMajor": 94.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,522, up 4.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-12",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 54 seats won",
          "detail": "Conservative and Unionist Party 33, Liberal Democrats 14, Green Party 4, Independent 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.sevenoaks.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 19.4,
        "perResident": {
          "culture-leisure.parks": 4.03,
          "environment.street-cleaning": 1.35,
          "childrens-social-care": 0.54,
          "public-health": 0.53,
          "housing": 7.46,
          "highways-transport": -24.78,
          "environment": 55.54,
          "culture-leisure": 6.89,
          "planning-development": 58.86,
          "central": 50.64
        }
      }
    },
    {
      "code": "E08000039",
      "name": "Sheffield",
      "nation": "England",
      "slug": "sheffield",
      "url": "/council-tax/england/sheffield/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2510.16,
        "changePercent": 5.1,
        "previousBandD": 2388.76,
        "perHead": 650,
        "population": 579517
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 234,
        "decided": 182,
        "investigated": 31,
        "upheld": 25,
        "rate": 81,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 8,
        "compliance": 100,
        "upheldPer100k": 4.3,
        "previous": {
          "year": "2024-25",
          "decided": 138,
          "rate": 73
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 14,
        "findings": 32,
        "severe": 0,
        "maladministrationRate": 63.3,
        "landlordName": "Sheffield City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 603110,
        "reserves": 256660,
        "reservesPct": 42.6,
        "previous": null,
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 733850,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 262909,
        "borrowingPerDwelling": 2791
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 2159,
        "previousYear": "2024-25",
        "previousOver": 1014,
        "allowances": 1927000,
        "previousAllowances": 1827000,
        "allowancesText": "Councillors: Basic Allowance 1,475 (2024/25 1,426); Special Responsibility Allowance 424 (372); Expenses 26 (27); 1,925 (1,825); Co-optees: Basic Allowance 2 (2); Total 1,927 (1,827) £000",
        "sourceName": "Sheffield, Statement of Accounts Unaudited For the period 1 April 2025 to 31 March 2026",
        "sourceUrl": "https://www.sheffield.gov.uk/sites/default/files/2026-06/sheffield-city-council-unaudited-statement-of-accounts-2025-2026.pdf",
        "page": "PDF page 120",
        "lastVerified": "2026-09-24",
        "note": "'The Council's other employees receiving more than £50,000 remuneration for the year (excluding employer's pension contributions)', shown after the senior employees table. Split into Teachers and Other. For 2025/26 the council prints totals both excluding and including Equal Pay Redress payments ('current' is the Total including Equal Pay Redress, 2,159; excluding, 1,384). 2024/25 total 1,014."
      },
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2023-11-03",
          "url": "https://reports.ofsted.gov.uk/provider/44/373"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-01-21",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/sheffield-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 1,
          "bc": 3,
          "unclassified": 14
        },
        "recycling": {
          "year": "2024-25",
          "rate": 31,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 87.1,
          "nonMajor": 87.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 30 seats won",
          "detail": "Reform UK 12, Green Party 10, Liberal Democrats 5, Labour and Co-operative Party 2, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.sheffield.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,510, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-03-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Post backstop opinion delivered”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-27",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2024-25",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 29 seats won",
          "detail": "Labour Party 8, Labour and Co-operative Party 7, Liberal Democrats 7, Green Party 6, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.sheffield.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 29 seats won",
          "detail": "Liberal Democrats 11, Labour Party 8, Labour and Co-operative Party 6, Green Party 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.sheffield.2023-05-04/"
        },
        {
          "date": "2022-05-24",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-012-533.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/20-012-533"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 28 seats won",
          "detail": "Labour Party 11, Liberal Democrats 9, Green Party 4, Labour and Co-operative Party 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.sheffield.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 17.6,
        "perResident": {
          "culture-leisure.parks": 15.81,
          "environment.street-cleaning": 13.18,
          "highways-transport.maintenance": 98.43,
          "education": 735.04,
          "childrens-social-care": 290.99,
          "adult-social-care": 580.5,
          "public-health": 70.54,
          "housing": 46.48,
          "highways-transport": 118.55,
          "environment": 101.47,
          "culture-leisure": 46.67,
          "planning-development": 45.98,
          "central": 62.01
        }
      }
    },
    {
      "code": "S12000027",
      "name": "Shetland  Islands",
      "nation": "Scotland",
      "slug": "shetland-islands",
      "url": "/council-tax/scotland/shetland-islands/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1487.9,
        "changePercent": 7.3,
        "previousBandD": 1386.67,
        "perHead": 569,
        "population": 22710
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 15,
        "decided": 15,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 123088,
        "reserves": 113861,
        "reservesPct": 92.5,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 46000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 20.5,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 50.8,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,488, up 7.3% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2026-03-05",
          "kind": "audit",
          "title": "Best Value: Shetland Islands Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-shetland-islands-council"
        },
        {
          "date": "2025-12-18",
          "kind": "audit",
          "title": "Shetland Islands Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/shetland-islands-council-annual-audit-202425"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 4.9,
        "perResident": {
          "culture-leisure.parks": 45.31,
          "highways-transport.maintenance": 196.61,
          "education": 2583.71,
          "childrens-social-care": 384.32,
          "adult-social-care": 1606.34,
          "housing": 103.17,
          "highways-transport": 435.89,
          "environment": 225.72,
          "culture-leisure": 237.52,
          "planning-development": 48.83,
          "central": 311.05,
          "other": -516.56
        }
      }
    },
    {
      "code": "E06000051",
      "name": "Shropshire",
      "nation": "England",
      "slug": "shropshire",
      "url": "/council-tax/england/shropshire/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2528.18,
        "changePercent": 9,
        "previousBandD": 2318.8,
        "perHead": 925,
        "population": 333162
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 107,
        "decided": 83,
        "investigated": 15,
        "upheld": 9,
        "rate": 60,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 22,
        "compliance": 100,
        "upheldPer100k": 2.7,
        "previous": {
          "year": "2024-25",
          "decided": 79,
          "rate": 60
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 4,
        "findings": 13,
        "severe": 0,
        "maladministrationRate": 84.6,
        "landlordName": "Shropshire Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 296333,
        "reserves": 26723,
        "reservesPct": 9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 7.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 469705,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 152932,
        "borrowingPerDwelling": 3071
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2025-08-12",
          "url": "https://reports.ofsted.gov.uk/provider/44/893"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-02-28",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/shropshire-council"
        },
        "roads": {
          "year": "2024-25",
          "a": null,
          "bc": null,
          "unclassified": null
        },
        "recycling": {
          "year": "2024-25",
          "rate": 50.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 81.8,
          "nonMajor": 92.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-06-17",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 25-006-308.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/25-006-308"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,528, up 9.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-04-01",
          "kind": "referendum-limit",
          "title": "Council tax referendum limit for 2026-27 set at 9%",
          "detail": "Set for this council in the government’s referendum principles report, above the standard limit.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://assets.publishing.service.gov.uk/media/6989c723d3f57710b50a9bb4/Council_Tax_Referendum_Principles_Report_2026-27.pdf"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£121.0m (support agreed in-principle); £71.4m (support agreed in-principle for 2025-26)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2026-02-10",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-05-01",
          "kind": "election",
          "title": "Local election: 74 seats won",
          "detail": "Liberal Democrats 42, Reform UK 16, Conservative and Unionist Party 7, Green Party 4, Labour Party 4, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.shropshire.2025-05-01/"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£26.9m for 2024-25",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2022-10-17",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-017-512.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/21-017-512"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2025-26",
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 27.4,
        "perResident": {
          "culture-leisure.parks": 6.69,
          "environment.street-cleaning": 8.59,
          "highways-transport.maintenance": 22.11,
          "education": 603.81,
          "childrens-social-care": 290.26,
          "adult-social-care": 543.72,
          "public-health": 48.77,
          "housing": 22.83,
          "highways-transport": 49.08,
          "environment": 81.17,
          "culture-leisure": 30.24,
          "planning-development": 5.92,
          "central": 27.26,
          "other": 9.29
        }
      }
    },
    {
      "code": "E06000039",
      "name": "Slough",
      "nation": "England",
      "slug": "slough",
      "url": "/council-tax/england/slough/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2414.44,
        "changePercent": 5,
        "previousBandD": 2298.55,
        "perHead": 651,
        "population": 167450
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 107,
        "decided": 78,
        "investigated": 17,
        "upheld": 16,
        "rate": 94,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 13,
        "compliance": 100,
        "upheldPer100k": 9.6,
        "previous": {
          "year": "2024-25",
          "decided": 69,
          "rate": 91
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 3,
        "findings": 7,
        "severe": 2,
        "maladministrationRate": 100,
        "landlordName": "Slough Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 160293,
        "reserves": 25796,
        "reservesPct": 16.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 27.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 468019,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 57371,
        "borrowingPerDwelling": 8158
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2023-03-17",
          "url": "https://reports.ofsted.gov.uk/provider/44/871"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-07-18",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/slough-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 7,
          "bc": 8,
          "unclassified": 25
        },
        "recycling": {
          "year": "2024-25",
          "rate": 27.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 85.7,
          "nonMajor": 79.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,414, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£42.899m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£15.709m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-11-20",
          "kind": "intervention",
          "title": "Directions made under the Local Government Act 1999 (20 November 2024)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/slough-borough-council-directions-made-under-the-local-government-act-1999-20-november-2024"
        },
        {
          "date": "2024-10-22",
          "kind": "inspection",
          "title": "Ministerial response to Commissioners’ fifth report and update letter",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/slough-borough-council-ministerial-response-to-commissioners-fifth-report-and-update-letter"
        },
        {
          "date": "2024-10-22",
          "kind": "inspection",
          "title": "Commissioners’ fifth report and update letter",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/slough-borough-council-commissioners-fifth-report-and-update-letter"
        },
        {
          "date": "2024-04-01",
          "kind": "referendum-limit",
          "title": "Council tax referendum limit for 2024-25 set at 10%",
          "detail": "Set for this council in the government’s referendum principles report, above the standard limit.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://assets.publishing.service.gov.uk/media/65bd19bd704282001375215c/CT_Referendum_Principles_for_2024-25.pdf"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2024-25",
          "detail": "£23.078m",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2024-25"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2023-24",
          "detail": "£46.325m",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2023-24"
        },
        {
          "date": "2024-02-22",
          "kind": "inspection",
          "title": "Ministerial response to Commissioners’ fourth report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/slough-borough-council-ministerial-response-to-commissioners-fourth-report"
        },
        {
          "date": "2024-02-22",
          "kind": "inspection",
          "title": "Commissioners’ fourth report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/slough-borough-council-commissioners-fourth-report"
        },
        {
          "date": "2023-09-14",
          "kind": "inspection",
          "title": "Ministerial response to Commissioners’ third report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/slough-borough-council-ministerial-response-to-commissioners-third-report"
        },
        {
          "date": "2023-09-14",
          "kind": "inspection",
          "title": "Commissioners’ third report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/slough-borough-council-commissioners-third-report"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 42 seats won",
          "detail": "Conservative and Unionist Party 21, Labour and Co-operative Party 9, Labour Party 9, Liberal Democrats 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.slough.2023-05-04/"
        },
        {
          "date": "2023-03-16",
          "kind": "inspection",
          "title": "Ministerial response to Commissioners’ second report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/slough-borough-council-ministerial-response-to-commissioners-second-report"
        },
        {
          "date": "2023-03-16",
          "kind": "inspection",
          "title": "Commissioners’ second report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/slough-borough-council-commissioners-second-report"
        },
        {
          "date": "2022-09-13",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, disabled facilities grants",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-017-018.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/disabled-facilities-grants/21-017-018"
        },
        {
          "date": "2022-09-01",
          "kind": "intervention",
          "title": "Directions made under the Local Government Act 1999 (1 September 2022)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/slough-borough-council-directions-made-under-the-local-government-act-1999-1-september-2022"
        },
        {
          "date": "2022-07-28",
          "kind": "inspection",
          "title": "commissioners’ first report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/slough-borough-council-commissioners-first-report"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Labour and Co-operative Party 6, Labour Party 6, Conservative and Unionist Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.slough.2022-05-05/"
        },
        {
          "date": "2021-12-01",
          "kind": "intervention",
          "title": "Directions under the Local Government Act 1999",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/slough-borough-council-directions-under-the-local-government-act-1999"
        },
        {
          "date": "2021-07-02",
          "kind": "s114",
          "title": "Section 114(3) report issued",
          "sourceName": "Slough Borough Council",
          "url": "https://www.slough.gov.uk/news/article/107/council-pauses-non-essential-spending-following-section-114-notice"
        }
      ],
      "flags": {
        "s114Since2018": true,
        "currentIntervention": true,
        "efsThisYear": true,
        "efsYears": [
          "2023-24",
          "2024-25",
          "2025-26",
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 17.6,
        "perResident": {
          "culture-leisure.parks": 1.98,
          "environment.street-cleaning": 8.96,
          "highways-transport.maintenance": 1.24,
          "education": 860.4,
          "childrens-social-care": 265.33,
          "adult-social-care": 386.81,
          "public-health": 64.99,
          "housing": 49.66,
          "highways-transport": 20.75,
          "environment": 77.97,
          "culture-leisure": 8.81,
          "planning-development": 9.82,
          "central": 74.99
        }
      }
    },
    {
      "code": "E08000029",
      "name": "Solihull",
      "nation": "England",
      "slug": "solihull",
      "url": "/council-tax/england/solihull/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2197.26,
        "changePercent": 5.2,
        "previousBandD": 2087.81,
        "perHead": 802,
        "population": 221449
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 66,
        "decided": 58,
        "investigated": 12,
        "upheld": 11,
        "rate": 92,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 27,
        "compliance": 100,
        "upheldPer100k": 5,
        "previous": {
          "year": "2024-25",
          "decided": 65,
          "rate": 89
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 2,
        "findings": 7,
        "severe": 0,
        "maladministrationRate": 66.7,
        "landlordName": "Solihull Metropolitan Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 194528,
        "reserves": 73523,
        "reservesPct": 37.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 28.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 360114,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 96017,
        "borrowingPerDwelling": 3751
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2026-01-12",
          "url": "https://reports.ofsted.gov.uk/provider/44/334"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-03-18",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/solihull-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 3,
          "bc": 1,
          "unclassified": 27
        },
        "recycling": {
          "year": "2024-25",
          "rate": 43.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 86.5,
          "nonMajor": 86.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 51 seats won",
          "detail": "Conservative and Unionist Party 24, Reform UK 17, Liberal Democrats 6, Green Party 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.solihull.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,197, up 5.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-11-21",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£32.658m; £15.615m for 2024-25",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Conservative and Unionist Party 11, Green Party 3, Liberal Democrats 2, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.solihull.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Conservative and Unionist Party 10, Green Party 4, Liberal Democrats 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.solihull.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Conservative and Unionist Party 9, Green Party 4, Liberal Democrats 3, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.solihull.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": [
          "2025-26"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 25,
        "perResident": {
          "culture-leisure.parks": 0.62,
          "environment.street-cleaning": 30.95,
          "highways-transport.maintenance": 6.47,
          "education": 777.73,
          "childrens-social-care": 359.64,
          "adult-social-care": 480.48,
          "public-health": 66.24,
          "housing": 42.02,
          "highways-transport": 33.3,
          "environment": 100.74,
          "culture-leisure": 16.18,
          "planning-development": 2,
          "central": 29.62,
          "other": 0.06
        }
      }
    },
    {
      "code": "E06000066",
      "name": "Somerset",
      "nation": "England",
      "slug": "somerset",
      "url": "/council-tax/england/somerset/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2560.59,
        "changePercent": 5,
        "previousBandD": 2438.62,
        "perHead": 944,
        "population": 590972
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 294,
        "decided": 215,
        "investigated": 59,
        "upheld": 56,
        "rate": 95,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 5,
        "compliance": 98,
        "upheldPer100k": 9.5,
        "previous": {
          "year": "2024-25",
          "decided": 228,
          "rate": 93
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 4,
        "findings": 6,
        "severe": 0,
        "maladministrationRate": 100,
        "landlordName": "Somerset Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 545848,
        "reserves": 205745,
        "reservesPct": 37.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 31.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 674217,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 272621,
        "borrowingPerDwelling": 2473
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2022-09-21",
          "url": "https://reports.ofsted.gov.uk/provider/44/933"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-06-05",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/somerset-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 9,
          "unclassified": 7
        },
        "recycling": {
          "year": "2024-25",
          "rate": 55.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 84.1,
          "nonMajor": 87.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,561, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£30m (support agreed in-principle); Note: For support agreed in-principle for 2025-26, this has been revised to £45.118m (from £63.0m)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2025-04-01",
          "kind": "referendum-limit",
          "title": "Council tax referendum limit for 2025-26 set at 7.5%",
          "detail": "Set for this council in the government’s referendum principles report, above the standard limit.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://assets.publishing.service.gov.uk/media/67a0d24b1f9e7f7dcc7b3fdb/The_Referendums_Relating_to_Council_Tax_Increases__Principles___England__Report_2025-26_web.pdf"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£63.0m (support agreed in-principle); This was subsequently revised to £45.118m (support agreed in-principle); Note: Provisionally includes revised support agreed in 2024-25, subject to final confirmation",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2025-01-22",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-017-883.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/23-017-883"
        },
        {
          "date": "2025-01-07",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-003-239.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/24-003-239"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2024-25",
          "detail": "£44.766m",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2024-25"
        },
        {
          "date": "2023-04-01",
          "kind": "reorganisation",
          "title": "Somerset council created",
          "detail": "Replaced Somerset County Council, Mendip, Sedgemoor, South Somerset, Somerset West and Taunton.",
          "sourceName": "legislation.gov.uk, SI 2022/329",
          "url": "https://www.legislation.gov.uk/uksi/2022/329"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 110 seats won",
          "detail": "Liberal Democrats 61, Conservative and Unionist Party 36, Green Party 5, Labour Party 5, Independent 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.somerset.2022-05-05/"
        },
        {
          "date": "2021-01-08",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 18-010-275.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/18-010-275"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2024-25",
          "2025-26",
          "2026-27"
        ]
      },
      "predecessors": {
        "names": [
          "Somerset County Council",
          "Mendip",
          "Sedgemoor",
          "South Somerset",
          "Somerset West and Taunton"
        ],
        "date": "2023-04-01",
        "order": "SI 2022/329",
        "url": "https://www.legislation.gov.uk/uksi/2022/329"
      },
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 28.1,
        "perResident": {
          "culture-leisure.parks": 11.73,
          "environment.street-cleaning": 7.02,
          "highways-transport.maintenance": 14.18,
          "education": 642.88,
          "childrens-social-care": 270.5,
          "adult-social-care": 485.29,
          "public-health": 43.76,
          "housing": 32.77,
          "highways-transport": 43.52,
          "environment": 126.98,
          "culture-leisure": 23.96,
          "planning-development": 28.2,
          "central": 43.04,
          "other": 14.18
        }
      }
    },
    {
      "code": "S12000028",
      "name": "South Ayrshire",
      "nation": "Scotland",
      "slug": "south-ayrshire",
      "url": "/council-tax/scotland/south-ayrshire/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1694.96,
        "changePercent": 8,
        "previousBandD": 1569.41,
        "perHead": 715,
        "population": 112280
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 42,
        "decided": 39,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 326064,
        "reserves": 23270,
        "reservesPct": 7.1,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 477131,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 53.3,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 64.6,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,695, up 8.0% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2025-10-15",
          "kind": "audit",
          "title": "South Ayrshire Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/south-ayrshire-council-annual-audit-202425"
        },
        {
          "date": "2023-11-02",
          "kind": "audit",
          "title": "Best Value: South Ayrshire Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-south-ayrshire-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 11.9,
        "perResident": {
          "culture-leisure.parks": 35.09,
          "highways-transport.maintenance": 52.42,
          "education": 1367.27,
          "childrens-social-care": 1.7,
          "adult-social-care": 949.95,
          "housing": 44.95,
          "highways-transport": 95.86,
          "environment": 158.64,
          "culture-leisure": 124.76,
          "planning-development": 87.71,
          "central": 73.19
        }
      }
    },
    {
      "code": "E07000012",
      "name": "South Cambridgeshire",
      "nation": "England",
      "slug": "south-cambridgeshire",
      "url": "/council-tax/england/south-cambridgeshire/",
      "tier": "district",
      "county": "Cambridgeshire County Council",
      "countyCode": "E10000003",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2536.25,
        "changePercent": 5,
        "previousBandD": 2414.52,
        "perHead": 1034,
        "population": 174641
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 15,
        "decided": 10,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": null,
        "upheldPer100k": 0.6,
        "previous": {
          "year": "2024-25",
          "decided": 10,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 31374,
        "reserves": 64567,
        "reservesPct": 205.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 218.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 334206,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 74843,
        "borrowingPerDwelling": 4465
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": null,
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.9,
          "nonMajor": 92.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 45 seats won",
          "detail": "Liberal Democrats 43, Conservative and Unionist Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.south-cambridgeshire.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,536, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 45 seats won",
          "detail": "Liberal Democrats 37, Conservative and Unionist Party 8",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.south-cambridgeshire.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13.4,
        "perResident": {
          "environment.street-cleaning": 5.28,
          "housing": 16.37,
          "highways-transport": -0.03,
          "environment": 46.54,
          "culture-leisure": 0.9,
          "planning-development": 48.36,
          "central": 59.32
        }
      }
    },
    {
      "code": "E07000039",
      "name": "South Derbyshire",
      "nation": "England",
      "slug": "south-derbyshire",
      "url": "/council-tax/england/south-derbyshire/",
      "tier": "district",
      "county": "Derbyshire County Council",
      "countyCode": "E10000007",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2339.61,
        "changePercent": 4.8,
        "previousBandD": 2231.86,
        "perHead": 784,
        "population": 119441
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 16,
        "decided": 12,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": 100,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 4,
          "rate": 100
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 6,
        "findings": 12,
        "severe": 1,
        "maladministrationRate": 66.7,
        "landlordName": "South Derbyshire District Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 18512,
        "reserves": 24674,
        "reservesPct": 133.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 169.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 37474,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 51225,
        "borrowingPerDwelling": 732
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 42.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 92.9,
          "nonMajor": 89.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,340, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-06-15",
          "kind": "election",
          "title": "Local election: 3 seats won",
          "detail": "Liberal Democrats 2, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.south-derbyshire.2023-06-15/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 33 seats won",
          "detail": "Labour Party 23, Conservative and Unionist Party 9, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.south-derbyshire.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 15.7,
        "perResident": {
          "culture-leisure.parks": 28.18,
          "environment.street-cleaning": 6.48,
          "highways-transport.maintenance": 0.29,
          "housing": 20.9,
          "highways-transport": 1.17,
          "environment": 74.42,
          "culture-leisure": 43.31,
          "planning-development": 19.23,
          "central": 19.79
        }
      }
    },
    {
      "code": "E06000025",
      "name": "South Gloucestershire",
      "nation": "England",
      "slug": "south-gloucestershire",
      "url": "/council-tax/england/south-gloucestershire/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2550.59,
        "changePercent": 5.1,
        "previousBandD": 2427.9,
        "perHead": 866,
        "population": 308787
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 81,
        "decided": 63,
        "investigated": 13,
        "upheld": 12,
        "rate": 92,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 3.9,
        "previous": {
          "year": "2024-25",
          "decided": 72,
          "rate": 83
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 282535,
        "reserves": 132222,
        "reservesPct": 46.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 56.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 131628,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 129240,
        "borrowingPerDwelling": 1018
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-07-23",
          "url": "https://reports.ofsted.gov.uk/provider/44/803"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2025-05-08",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/south-gloucestershire"
        },
        "roads": {
          "year": "2024-25",
          "a": 3,
          "bc": 8,
          "unclassified": 17
        },
        "recycling": {
          "year": "2024-25",
          "rate": 58.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 91.1,
          "nonMajor": 87.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-27",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 25-006-248.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/25-006-248"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,551, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-18",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-10-24",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, disabled children",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-005-373.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/disabled-children/23-005-373"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 61 seats won",
          "detail": "Conservative and Unionist Party 23, Liberal Democrats 20, Labour Party 17, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.south-gloucestershire.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 25.4,
        "perResident": {
          "culture-leisure.parks": 15.12,
          "environment.street-cleaning": 9.85,
          "highways-transport.maintenance": 29.38,
          "education": 741.86,
          "childrens-social-care": 209.82,
          "adult-social-care": 536.61,
          "public-health": 40.8,
          "housing": 20.15,
          "highways-transport": 54.74,
          "environment": 125.81,
          "culture-leisure": 23.92,
          "planning-development": 9.68,
          "central": 49.08,
          "other": 11.92
        }
      }
    },
    {
      "code": "E07000044",
      "name": "South Hams",
      "nation": "England",
      "slug": "south-hams",
      "url": "/council-tax/england/south-hams/",
      "tier": "district",
      "county": "Devon County Council",
      "countyCode": "E10000008",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2615.22,
        "changePercent": 5,
        "previousBandD": 2491.75,
        "perHead": 1294,
        "population": 93171
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 16,
        "decided": 13,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.1,
        "previous": {
          "year": "2024-25",
          "decided": 19,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 18466,
        "reserves": 16261,
        "reservesPct": 88.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 99.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 12900,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 47938,
        "borrowingPerDwelling": 269
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 49.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 95.9,
          "nonMajor": 94.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,615, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-18",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Bishop Fleming Audit Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 31 seats won",
          "detail": "Liberal Democrats 19, Conservative and Unionist Party 7, Green Party 3, Independent 1, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.south-hams.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 15,
        "perResident": {
          "culture-leisure.parks": 10.11,
          "environment.street-cleaning": 13.49,
          "housing": 27.82,
          "highways-transport": -31.34,
          "environment": 121.65,
          "culture-leisure": 16.86,
          "planning-development": 22.57,
          "central": 42.04
        }
      }
    },
    {
      "code": "E07000140",
      "name": "South Holland",
      "nation": "England",
      "slug": "south-holland",
      "url": "/council-tax/england/south-holland/",
      "tier": "district",
      "county": "Lincolnshire County Council",
      "countyCode": "E10000019",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2278.2,
        "changePercent": 3.3,
        "previousBandD": 2205.31,
        "perHead": 714,
        "population": 100758
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 19,
        "decided": 10,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": 100,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 14,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 14912,
        "reserves": 11810,
        "reservesPct": 79.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 83.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 50000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 45098,
        "borrowingPerDwelling": 1109
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 31.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 97.6,
          "nonMajor": 97,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,278, up 3.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-24",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 37 seats won",
          "detail": "Conservative and Unionist Party 19, South Holland Independents 15, Independent 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.south-holland.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13.4,
        "perResident": {
          "culture-leisure.parks": 3.2,
          "environment.street-cleaning": 7.6,
          "public-health": 1.7,
          "housing": 4.6,
          "highways-transport": -1.26,
          "environment": 85.5,
          "culture-leisure": 19.45,
          "planning-development": 22.77,
          "central": 53.09
        }
      }
    },
    {
      "code": "E07000141",
      "name": "South Kesteven",
      "nation": "England",
      "slug": "south-kesteven",
      "url": "/council-tax/england/south-kesteven/",
      "tier": "district",
      "county": "Lincolnshire County Council",
      "countyCode": "E10000019",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2260,
        "changePercent": 3.3,
        "previousBandD": 2186.95,
        "perHead": 775,
        "population": 148069
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 24,
        "decided": 22,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": null,
        "upheldPer100k": 0.7,
        "previous": {
          "year": "2024-25",
          "decided": 19,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 18966,
        "reserves": 28014,
        "reservesPct": 147.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 185.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 76548,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 67702,
        "borrowingPerDwelling": 1131
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 38,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 92.4,
          "nonMajor": 83.9,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,260, up 3.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-03-17",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case .",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/24-010-719-fr"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-08-18",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-010-719.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/24-010-719"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 52 seats won",
          "detail": "Independent 22, Conservative and Unionist Party 20, Green Party 4, Liberal Democrats 4, Labour and Co-operative Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.south-kesteven.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14.2,
        "perResident": {
          "culture-leisure.parks": 3.76,
          "highways-transport.maintenance": 0.22,
          "housing": 7.65,
          "highways-transport": -0.92,
          "environment": 42.42,
          "culture-leisure": 18.8,
          "planning-development": 6.48,
          "central": 28.3
        }
      }
    },
    {
      "code": "S12000029",
      "name": "South Lanarkshire",
      "nation": "Scotland",
      "slug": "south-lanarkshire",
      "url": "/council-tax/scotland/south-lanarkshire/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1468.47,
        "changePercent": 6.5,
        "previousBandD": 1378.85,
        "perHead": 554,
        "population": 334330
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 97,
        "decided": 87,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 871222,
        "reserves": 118997,
        "reservesPct": 13.7,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 974186,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 40.7,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 55.5,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,468, up 6.5% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2025-10-15",
          "kind": "audit",
          "title": "South Lanarkshire Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/south-lanarkshire-council-annual-audit-202425"
        },
        {
          "date": "2019-03-28",
          "kind": "audit",
          "title": "Best Value Assurance Report: South Lanarkshire Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-assurance-report-south-lanarkshire-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 11.5,
        "perResident": {
          "culture-leisure.parks": 24.47,
          "highways-transport.maintenance": 8.71,
          "education": 1453.6,
          "childrens-social-care": 154.95,
          "adult-social-care": 572.66,
          "housing": 48.7,
          "highways-transport": 77.75,
          "environment": 168.36,
          "culture-leisure": 91.04,
          "planning-development": 7.1,
          "central": 31.71
        }
      }
    },
    {
      "code": "E07000149",
      "name": "South Norfolk",
      "nation": "England",
      "slug": "south-norfolk",
      "url": "/council-tax/england/south-norfolk/",
      "tier": "district",
      "county": "Norfolk County Council",
      "countyCode": "E10000020",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2482.87,
        "changePercent": 4.9,
        "previousBandD": 2367.89,
        "perHead": 906,
        "population": 150396
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 17,
        "decided": 11,
        "investigated": 2,
        "upheld": 1,
        "rate": 50,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 100,
        "compliance": null,
        "upheldPer100k": 0.7,
        "previous": {
          "year": "2024-25",
          "decided": 16,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 24162,
        "reserves": 55946,
        "reservesPct": 231.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 321
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 20000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 68036,
        "borrowingPerDwelling": 294
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 42.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 92.1,
          "nonMajor": 90.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,483, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-20",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 46 seats won",
          "detail": "Conservative and Unionist Party 24, Liberal Democrats 11, Labour Party 7, Independent 2, Labour and Co-operative Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.south-norfolk.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13.6,
        "perResident": {
          "culture-leisure.parks": 6.13,
          "environment.street-cleaning": 6.18,
          "housing": 25.96,
          "highways-transport": -0.5,
          "environment": 48.68,
          "culture-leisure": 11.7,
          "planning-development": 11.98,
          "central": 44.39
        }
      }
    },
    {
      "code": "E07000179",
      "name": "South Oxfordshire",
      "nation": "England",
      "slug": "south-oxfordshire",
      "url": "/council-tax/england/south-oxfordshire/",
      "tier": "district",
      "county": "Oxfordshire County Council",
      "countyCode": "E10000025",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2597.57,
        "changePercent": 5,
        "previousBandD": 2474.44,
        "perHead": 1053,
        "population": 158084
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 17,
        "decided": 12,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 100,
        "compliance": null,
        "upheldPer100k": 0.6,
        "previous": {
          "year": "2024-25",
          "decided": 5,
          "rate": 0
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 21671,
        "reserves": 42168,
        "reservesPct": 194.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 356.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 67391,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 61.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 90.2,
          "nonMajor": 91.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,598, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Bishop Fleming Audit Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 36 seats won",
          "detail": "Liberal Democrats 21, Green Party 8, Henley Residents Group 3, Labour and Co-operative Party 3, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.south-oxfordshire.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 16.2,
        "perResident": {
          "culture-leisure.parks": 3.12,
          "environment.street-cleaning": 16.66,
          "housing": 23.9,
          "highways-transport": -4.05,
          "environment": 65.79,
          "culture-leisure": 15.33,
          "planning-development": 41.32,
          "central": 35.39
        }
      }
    },
    {
      "code": "E07000126",
      "name": "South Ribble",
      "nation": "England",
      "slug": "south-ribble",
      "url": "/council-tax/england/south-ribble/",
      "tier": "district",
      "county": "Lancashire County Council",
      "countyCode": "E10000017",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2442.66,
        "changePercent": 3.8,
        "previousBandD": 2352.12,
        "perHead": 807,
        "population": 117554
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 11,
        "decided": 8,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": null,
        "upheldPer100k": 0.9,
        "previous": {
          "year": "2024-25",
          "decided": 6,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 16772,
        "reserves": 21223,
        "reservesPct": 126.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 126.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 52570,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 42,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 96.2,
          "nonMajor": 95.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,443, up 3.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-19",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 50 seats won",
          "detail": "Labour Party 27, Conservative and Unionist Party 16, Liberal Democrats 5, Labour and Co-operative Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.south-ribble.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 12.1,
        "perResident": {
          "culture-leisure.parks": 23.19,
          "environment.street-cleaning": 13.42,
          "public-health": 1.66,
          "housing": 12.14,
          "highways-transport": 0.54,
          "environment": 52.88,
          "culture-leisure": 37.1,
          "planning-development": 25.36,
          "central": 40.72
        }
      }
    },
    {
      "code": "E07000196",
      "name": "South Staffordshire",
      "nation": "England",
      "slug": "south-staffordshire",
      "url": "/council-tax/england/south-staffordshire/",
      "tier": "district",
      "county": "Staffordshire County Council",
      "countyCode": "E10000028",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2313.67,
        "changePercent": 4.2,
        "previousBandD": 2219.66,
        "perHead": 816,
        "population": 114811
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 10,
        "decided": 9,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 6,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 20424,
        "reserves": 19979,
        "reservesPct": 97.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 73.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 15000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 49446,
        "borrowingPerDwelling": 303
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 44.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 98.3,
          "nonMajor": 98.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,314, up 4.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-01-29",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Azets Audit Services Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 42 seats won",
          "detail": "Conservative and Unionist Party 29, Independent 5, Liberal Democrats 4, Green Party 2, Labour Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.south-staffordshire.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 10.4,
        "perResident": {
          "culture-leisure.parks": 9.35,
          "environment.street-cleaning": 3.48,
          "public-health": 0.46,
          "housing": 11.86,
          "highways-transport": 0.63,
          "environment": 39.51,
          "culture-leisure": 20.15,
          "planning-development": 13.23,
          "central": 48.37,
          "other": 50.48
        }
      }
    },
    {
      "code": "E08000023",
      "name": "South Tyneside",
      "nation": "England",
      "slug": "south-tyneside",
      "url": "/council-tax/england/south-tyneside/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2434.43,
        "changePercent": 5.3,
        "previousBandD": 2311.18,
        "perHead": 638,
        "population": 151255
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 68,
        "decided": 57,
        "investigated": 10,
        "upheld": 7,
        "rate": 70,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 14,
        "compliance": 100,
        "upheldPer100k": 4.6,
        "previous": {
          "year": "2024-25",
          "decided": 99,
          "rate": 36
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 15,
        "findings": 33,
        "severe": 0,
        "maladministrationRate": 53.1,
        "landlordName": "South Tyneside Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 144098,
        "reserves": 6728,
        "reservesPct": 4.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 13.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 787064,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 73092,
        "borrowingPerDwelling": 10768
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Inadequate",
          "date": "2023-05-10",
          "url": "https://reports.ofsted.gov.uk/provider/44/393"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-06-18",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/south-tyneside"
        },
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 3,
          "unclassified": 19
        },
        "recycling": {
          "year": "2024-25",
          "rate": 30,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 96.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 54 seats won",
          "detail": "Reform UK 41, Green Party 10, Independent 2, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.south-tyneside.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,434, up 5.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-01-30",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Independent 10, Green Party 4, Labour Party 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.south-tyneside.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Labour Party 9, Green Party 4, Independent 3, Labour and Co-operative Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.south-tyneside.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Labour Party 13, Green Party 3, Independent 2, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.south-tyneside.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14.3,
        "perResident": {
          "culture-leisure.parks": 12.01,
          "environment.street-cleaning": 15.47,
          "highways-transport.maintenance": 4.73,
          "education": 1021.2,
          "childrens-social-care": 402.36,
          "adult-social-care": 619.12,
          "public-health": 120.81,
          "housing": 12.93,
          "highways-transport": 50.83,
          "environment": 115.2,
          "culture-leisure": 67.44,
          "planning-development": 31.79,
          "central": 65.45,
          "other": -7.4
        }
      }
    },
    {
      "code": "E06000045",
      "name": "Southampton",
      "nation": "England",
      "slug": "southampton",
      "url": "/council-tax/england/southampton/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2381.48,
        "changePercent": 5.1,
        "previousBandD": 2266.44,
        "perHead": 623,
        "population": 259230
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 65,
        "decided": 60,
        "investigated": 12,
        "upheld": 10,
        "rate": 83,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 3.9,
        "previous": {
          "year": "2024-25",
          "decided": 70,
          "rate": 73
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 8,
        "findings": 22,
        "severe": 2,
        "maladministrationRate": 90,
        "landlordName": "Southampton City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 195888,
        "reserves": 74318,
        "reservesPct": 37.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 24.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 384297,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 111471,
        "borrowingPerDwelling": 3448
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2023-07-28",
          "url": "https://reports.ofsted.gov.uk/provider/44/852"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-06-17",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/southampton-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 5,
          "bc": 8,
          "unclassified": 16
        },
        "recycling": {
          "year": "2024-25",
          "rate": 29.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 93.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Reform UK 8, Green Party 4, Liberal Democrats 3, Labour Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.southampton.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,381, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-24",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£89.9m (support agreed in-principle); Note: Provisionally incudes revised support agreed in 2024-25, subject to final confirmation",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Labour Party 8, Labour and Co-operative Party 4, Conservative and Unionist Party 3, Liberal Democrats 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.southampton.2024-05-02/"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2024-25",
          "detail": "£121.58m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2024-25"
        },
        {
          "date": "2023-06-22",
          "kind": "election",
          "title": "Local election: 3 seats won",
          "detail": "Labour Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.southampton.2023-06-22/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 48 seats won",
          "detail": "Labour Party 35, Conservative and Unionist Party 9, Liberal Democrats 3, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.southampton.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Labour Party 12, Conservative and Unionist Party 3, Labour and Co-operative Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.southampton.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": [
          "2024-25",
          "2025-26"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 15.6,
        "perResident": {
          "culture-leisure.parks": 16.23,
          "environment.street-cleaning": 11.55,
          "highways-transport.maintenance": 7.76,
          "education": 928.4,
          "childrens-social-care": 293.61,
          "adult-social-care": 453.13,
          "public-health": 76.09,
          "housing": 55.43,
          "highways-transport": 16.07,
          "environment": 95.63,
          "culture-leisure": 54.77,
          "planning-development": 36.94,
          "central": 40.64
        }
      }
    },
    {
      "code": "E06000033",
      "name": "Southend-on-Sea",
      "nation": "England",
      "slug": "southend-on-sea",
      "url": "/council-tax/england/southend-on-sea/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2265.17,
        "changePercent": 5.1,
        "previousBandD": 2154.65,
        "perHead": 749,
        "population": 185214
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 145,
        "decided": 87,
        "investigated": 18,
        "upheld": 14,
        "rate": 78,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 14,
        "compliance": 100,
        "upheldPer100k": 7.6,
        "previous": {
          "year": "2024-25",
          "decided": 61,
          "rate": 100
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 13,
        "findings": 24,
        "severe": 0,
        "maladministrationRate": 58.3,
        "landlordName": "Southend on Sea City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 191715,
        "reserves": 43129,
        "reservesPct": 22.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 35.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 346920,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 83329,
        "borrowingPerDwelling": 4163
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-12-03",
          "url": "https://reports.ofsted.gov.uk/provider/44/882"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-08-15",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/southend-on-sea"
        },
        "roads": {
          "year": "2024-25",
          "a": 9,
          "bc": 13,
          "unclassified": 24
        },
        "recycling": {
          "year": "2024-25",
          "rate": 39.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 99.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Reform UK 8, Conservative and Unionist Party 2, Green Party 2, Labour and Co-operative Party 2, Labour Party 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.southend-on-sea.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,265, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-01-13",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-25",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, disabled children",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-004-755.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/disabled-children/23-004-755"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Conservative and Unionist Party 7, Labour Party 6, Green Party 1, Independent 1, Labour and Co-operative Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.southend-on-sea.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Conservative and Unionist Party 5, Labour Party 4, Independent 3, Labour and Co-operative Party 3, Green Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.southend-on-sea.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Conservative and Unionist Party 6, Labour Party 6, Independent 2, Labour and Co-operative Party 2, Liberal Democrats 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.southend-on-sea.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 22.1,
        "perResident": {
          "culture-leisure.parks": 21.77,
          "environment.street-cleaning": 23.95,
          "highways-transport.maintenance": 27.24,
          "education": 543.53,
          "childrens-social-care": 349.37,
          "adult-social-care": 444.37,
          "public-health": 62.54,
          "housing": 53.39,
          "highways-transport": 30.41,
          "environment": 159.34,
          "culture-leisure": 67.65,
          "planning-development": 13.56,
          "central": 61.46
        }
      }
    },
    {
      "code": "E09000028",
      "name": "Southwark",
      "nation": "England",
      "slug": "southwark",
      "url": "/council-tax/england/southwark/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1967.26,
        "changePercent": 4.8,
        "previousBandD": 1877.9,
        "perHead": 702,
        "population": 312366
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 380,
        "decided": 279,
        "investigated": 48,
        "upheld": 46,
        "rate": 96,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 15,
        "compliance": 100,
        "upheldPer100k": 14.6,
        "previous": {
          "year": "2024-25",
          "decided": 248,
          "rate": 91
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 135,
        "findings": 297,
        "severe": 6,
        "maladministrationRate": 75.4,
        "landlordName": "Southwark Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 339459,
        "reserves": 220875,
        "reservesPct": 65.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 64.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 1195708,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 150537,
        "borrowingPerDwelling": 7943
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2026-05-18",
          "url": "https://reports.ofsted.gov.uk/provider/44/210"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-02-27",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/southwark-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 9,
          "bc": 10,
          "unclassified": 6
        },
        "recycling": {
          "year": "2024-25",
          "rate": 34,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 85.1,
          "nonMajor": 94.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 63 seats won",
          "detail": "Green Party 22, Labour Party 19, Liberal Democrats 12, Labour and Co-operative Party 10",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.southwark.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,967, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-22",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 63 seats won",
          "detail": "Labour Party 44, Liberal Democrats 11, Labour and Co-operative Party 8",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.southwark.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 12.2,
        "perResident": {
          "culture-leisure.parks": 19.83,
          "environment.street-cleaning": 52.61,
          "highways-transport.maintenance": 33.76,
          "education": 879.97,
          "childrens-social-care": 349.66,
          "adult-social-care": 436.4,
          "public-health": 132.53,
          "housing": 199.88,
          "highways-transport": 31.5,
          "environment": 198.81,
          "culture-leisure": 76.12,
          "planning-development": 43.38,
          "central": 185.3
        }
      }
    },
    {
      "code": "E07000213",
      "name": "Spelthorne",
      "nation": "England",
      "slug": "spelthorne",
      "url": "/council-tax/england/spelthorne/",
      "tier": "district",
      "county": "Surrey County Council",
      "countyCode": "E10000030",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2526.44,
        "changePercent": 4.7,
        "previousBandD": 2412.78,
        "perHead": 973,
        "population": 107188
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 22,
        "decided": 24,
        "investigated": 3,
        "upheld": 3,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 2.8,
        "previous": {
          "year": "2024-25",
          "decided": 11,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 26899,
        "reserves": 38098,
        "reservesPct": 141.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 327.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 711766,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 44875,
        "borrowingPerDwelling": 15861
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 44.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 97.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2027-04-01",
          "kind": "reorganisation",
          "title": "Council to be replaced",
          "detail": "From 2027 this area becomes part of West Surrey, a new unitary council that will also take over Surrey County Council’s services in the area.",
          "sourceName": "legislation.gov.uk, SI 2026/264, the Surrey (Structural Changes) Order 2026",
          "url": "https://www.legislation.gov.uk/uksi/2026/264"
        },
        {
          "date": "2026-07-15",
          "kind": "inspection",
          "title": "Ministerial response to Commissioners’ second report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/spelthorne-borough-council-ministerial-response-to-commissioners-second-report"
        },
        {
          "date": "2026-07-15",
          "kind": "inspection",
          "title": "Commissioners’ second report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/spelthorne-borough-council-commissioners-second-report"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,526, up 4.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-10",
          "kind": "inspection",
          "title": "Ministerial response to Commissioners’ first report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/spelthorne-borough-council-ministerial-response-to-commissioners-first-report"
        },
        {
          "date": "2026-02-10",
          "kind": "inspection",
          "title": "Commissioners’ first report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/spelthorne-borough-council-commissioners-first-report"
        },
        {
          "date": "2025-05-08",
          "kind": "intervention",
          "title": "Directions made under the Local Government Act 1999 (8 May 2025)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/spelthorne-borough-council-directions-made-under-the-local-government-act-1999-8-may-2025"
        },
        {
          "date": "2025-03-17",
          "kind": "inspection",
          "title": "Best Value Inspection report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/spelthorne-borough-council-best-value-inspection-report"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 39 seats won",
          "detail": "Conservative and Unionist Party 12, Liberal Democrats 10, Independent 7, Labour Party 7, Green Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.spelthorne.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": true,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 12.4,
        "perResident": {
          "culture-leisure.parks": 14.7,
          "environment.street-cleaning": 7.14,
          "childrens-social-care": 2.96,
          "adult-social-care": 27.55,
          "housing": 62.59,
          "highways-transport": -4.84,
          "environment": 62.31,
          "culture-leisure": 17.46,
          "planning-development": 58.78,
          "central": 88.54
        }
      }
    },
    {
      "code": "E07000240",
      "name": "St Albans",
      "nation": "England",
      "slug": "st-albans",
      "url": "/council-tax/england/st-albans/",
      "tier": "district",
      "county": "Hertfordshire County Council",
      "countyCode": "E10000015",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2419.22,
        "changePercent": 4.9,
        "previousBandD": 2305.95,
        "perHead": 1043,
        "population": 150757
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 21,
        "decided": 15,
        "investigated": 4,
        "upheld": 4,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": null,
        "upheldPer100k": 2.6,
        "previous": {
          "year": "2024-25",
          "decided": 19,
          "rate": 100
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 15,
        "findings": 44,
        "severe": 0,
        "maladministrationRate": 82.5,
        "landlordName": "St Albans City and District Council"
      },
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 19878,
        "reserves": 6893,
        "reservesPct": 34.7,
        "previous": {
          "year": "2023-24",
          "reservesPct": 55.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 203812,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 63576,
        "borrowingPerDwelling": 3206
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 59.1,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 91.3,
          "nonMajor": 88.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 22 seats won",
          "detail": "Liberal Democrats 19, Conservative and Unionist Party 2, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.st-albans.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,419, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 21 seats won",
          "detail": "Liberal Democrats 17, Labour Party 2, Conservative and Unionist Party 1, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.st-albans.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Liberal Democrats 15, Green Party 2, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.st-albans.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 56 seats won",
          "detail": "Liberal Democrats 50, Conservative and Unionist Party 4, Green Party 1, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.st-albans.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 15.8,
        "perResident": {
          "culture-leisure.parks": 6.97,
          "environment.street-cleaning": 11.27,
          "highways-transport.maintenance": 0.21,
          "public-health": -0.56,
          "housing": 20.34,
          "highways-transport": -20.76,
          "environment": 47.06,
          "culture-leisure": 9.57,
          "planning-development": 28.14,
          "central": 36.58
        }
      }
    },
    {
      "code": "E08000013",
      "name": "St Helens",
      "nation": "England",
      "slug": "st-helens",
      "url": "/council-tax/england/st-helens/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2403.38,
        "changePercent": 5,
        "previousBandD": 2288.53,
        "perHead": 684,
        "population": 189890
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 57,
        "decided": 42,
        "investigated": 5,
        "upheld": 3,
        "rate": 60,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 33,
        "compliance": 100,
        "upheldPer100k": 1.6,
        "previous": {
          "year": "2024-25",
          "decided": 58,
          "rate": 86
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 197930,
        "reserves": 63103,
        "reservesPct": 31.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 26.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 157481,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 86313,
        "borrowingPerDwelling": 1825
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2023-09-04",
          "url": "https://reports.ofsted.gov.uk/provider/44/342"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-05-08",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/st-helens"
        },
        "roads": {
          "year": "2024-25",
          "a": 6,
          "bc": 11,
          "unclassified": 14
        },
        "recycling": {
          "year": "2024-25",
          "rate": 31.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 95,
          "nonMajor": 99.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-06-25",
          "kind": "election",
          "title": "Local election: 2 seats won",
          "detail": "Labour Party 1, Reform UK 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.st-helens.2026-06-25/"
        },
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 46 seats won",
          "detail": "Reform UK 34, Liberal Democrats 3, PolitePolitics 3, Rainhill Independents 3, Labour Party 2, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.st-helens.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,403, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-11-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 48 seats won",
          "detail": "Labour Party 29, Independent 7, Green Party 6, Liberal Democrats 4, Conservative and Unionist Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.st-helens.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 16.3,
        "perResident": {
          "culture-leisure.parks": 15.91,
          "environment.street-cleaning": 12.3,
          "highways-transport.maintenance": 10.61,
          "education": 1000.39,
          "childrens-social-care": 407.66,
          "adult-social-care": 480.22,
          "public-health": 97.55,
          "housing": 24.54,
          "highways-transport": 31.78,
          "environment": 68.11,
          "culture-leisure": 37.91,
          "planning-development": 14.85,
          "central": 59.76
        }
      }
    },
    {
      "code": "E07000197",
      "name": "Stafford",
      "nation": "England",
      "slug": "stafford",
      "url": "/council-tax/england/stafford/",
      "tier": "district",
      "county": "Staffordshire County Council",
      "countyCode": "E10000028",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2302.68,
        "changePercent": 4.2,
        "previousBandD": 2210.78,
        "perHead": 810,
        "population": 142903
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 18,
        "decided": 9,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 7,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 14173,
        "reserves": 44286,
        "reservesPct": 312.5,
        "previous": {
          "year": "2023-24",
          "reservesPct": 203.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 64335,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 44,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 89.3,
          "nonMajor": 78.9,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,303, up 4.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Azets Audit Services Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 40 seats won",
          "detail": "Conservative and Unionist Party 14, Labour and Co-operative Party 8, Stafford Borough Independents 7, Green Party 5, Labour Party 5, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.stafford.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 13.3,
        "perResident": {
          "culture-leisure.parks": 6.34,
          "environment.street-cleaning": 5.71,
          "highways-transport.maintenance": 0.2,
          "housing": 18.19,
          "highways-transport": -4.04,
          "environment": 32.42,
          "culture-leisure": 17.08,
          "planning-development": 33.86,
          "central": 36.86,
          "other": 0.15
        }
      }
    },
    {
      "code": "E07000198",
      "name": "Staffordshire Moorlands",
      "nation": "England",
      "slug": "staffordshire-moorlands",
      "url": "/council-tax/england/staffordshire-moorlands/",
      "tier": "district",
      "county": "Staffordshire County Council",
      "countyCode": "E10000028",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2338.21,
        "changePercent": 4.4,
        "previousBandD": 2240.43,
        "perHead": 833,
        "population": 96764
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 10,
        "decided": 8,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 17,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 14618,
        "reserves": 8775,
        "reservesPct": 60,
        "previous": {
          "year": "2023-24",
          "reservesPct": 75.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 17104,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 45252,
        "borrowingPerDwelling": 378
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 53.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 97.1,
          "nonMajor": 92.9,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,338, up 4.4% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-18",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 55 seats won",
          "detail": "Conservative and Unionist Party 22, Labour Party 22, Independent 7, Labour and Co-operative Party 2, Green Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.staffordshire-moorlands.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 14.9,
        "perResident": {
          "culture-leisure.parks": 11.41,
          "environment.street-cleaning": 8.39,
          "housing": 10.47,
          "highways-transport": -2.43,
          "environment": 58.69,
          "culture-leisure": 23.25,
          "planning-development": 12.7,
          "central": 45.4
        }
      }
    },
    {
      "code": "E07000243",
      "name": "Stevenage",
      "nation": "England",
      "slug": "stevenage",
      "url": "/council-tax/england/stevenage/",
      "tier": "district",
      "county": "Hertfordshire County Council",
      "countyCode": "E10000015",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2391.97,
        "changePercent": 4.9,
        "previousBandD": 2281.28,
        "perHead": 750,
        "population": 92081
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 35,
        "decided": 30,
        "investigated": 4,
        "upheld": 3,
        "rate": 75,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 3.3,
        "previous": {
          "year": "2024-25",
          "decided": 17,
          "rate": 100
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 16,
        "findings": 35,
        "severe": 0,
        "maladministrationRate": 53.1,
        "landlordName": "Stevenage Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 6689,
        "reserves": 21522,
        "reservesPct": 321.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 193.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 266057,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 38694,
        "borrowingPerDwelling": 6876
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 38.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 94.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Reform UK 9, Labour and Co-operative Party 3, Liberal Democrats 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.stevenage.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,392, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-24",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Azets Audit Services Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 39 seats won",
          "detail": "Labour and Co-operative Party 30, Liberal Democrats 6, Labour Party 2, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.stevenage.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Labour and Co-operative Party 9, Conservative and Unionist Party 2, Liberal Democrats 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.stevenage.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Labour and Co-operative Party 9, Conservative and Unionist Party 2, Liberal Democrats 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.stevenage.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 7.2,
        "perResident": {
          "culture-leisure.parks": 22.46,
          "environment.street-cleaning": 5.9,
          "highways-transport.maintenance": 4.39,
          "housing": -13.15,
          "highways-transport": -36.17,
          "environment": 39.36,
          "culture-leisure": 36.22,
          "planning-development": 16.25,
          "central": 49.48
        }
      }
    },
    {
      "code": "S12000030",
      "name": "Stirling",
      "nation": "Scotland",
      "slug": "stirling",
      "url": "/council-tax/scotland/stirling/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1752.87,
        "changePercent": 8.8,
        "previousBandD": 1611.78,
        "perHead": 761,
        "population": 94040
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 38,
        "decided": 35,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 278517,
        "reserves": 36487,
        "reservesPct": 13.1,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 261342,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 53.2,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 80.4,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,753, up 8.8% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2025-05-07",
          "kind": "audit",
          "title": "Stirling Council annual audit 2022/23",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/stirling-council-annual-audit-202223"
        },
        {
          "date": "2019-04-25",
          "kind": "audit",
          "title": "Best Value Assurance Report: Stirling Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-assurance-report-stirling-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 14,
        "perResident": {
          "culture-leisure.parks": 33.26,
          "highways-transport.maintenance": 74.61,
          "education": 1547.86,
          "childrens-social-care": 134.15,
          "adult-social-care": 569.09,
          "housing": 95.74,
          "highways-transport": 128.93,
          "environment": 191.15,
          "culture-leisure": 122.97,
          "planning-development": 55.9,
          "central": 115.9
        }
      }
    },
    {
      "code": "E08000007",
      "name": "Stockport",
      "nation": "England",
      "slug": "stockport",
      "url": "/council-tax/england/stockport/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2618.9,
        "changePercent": 5.8,
        "previousBandD": 2475.31,
        "perHead": 856,
        "population": 304879
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 111,
        "decided": 84,
        "investigated": 17,
        "upheld": 14,
        "rate": 82,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 7,
        "compliance": 100,
        "upheldPer100k": 4.6,
        "previous": {
          "year": "2024-25",
          "decided": 69,
          "rate": 74
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 329506,
        "reserves": 73710,
        "reservesPct": 22.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 28.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 838207,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 133650,
        "borrowingPerDwelling": 6272
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2025-07-15",
          "url": "https://reports.ofsted.gov.uk/provider/44/356"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-05-22",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/stockport-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 4,
          "bc": 6,
          "unclassified": 11
        },
        "recycling": {
          "year": "2024-25",
          "rate": 59.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 98.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 21 seats won",
          "detail": "Liberal Democrats 13, Green Party 2, Reform UK 2, Edgeley Community Association 1, Independent 1, Labour and Co-operative Party 1, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.stockport.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,619, up 5.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-12",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 21 seats won",
          "detail": "Liberal Democrats 11, Labour Party 4, Labour and Co-operative Party 3, Edgeley Community Association 1, Green Party 1, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.stockport.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 63 seats won",
          "detail": "Liberal Democrats 30, Labour Party 22, Edgeley Community Association 3, Green Party 3, Independent 3, Labour and Co-operative Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.stockport.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 21 seats won",
          "detail": "Liberal Democrats 10, Labour Party 6, Labour and Co-operative Party 3, Green Party 1, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.stockport.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 22.4,
        "perResident": {
          "culture-leisure.parks": 22.35,
          "environment.street-cleaning": 12.86,
          "highways-transport.maintenance": 20.35,
          "education": 986.6,
          "childrens-social-care": 292.15,
          "adult-social-care": 500.16,
          "public-health": 76.21,
          "housing": 18.97,
          "highways-transport": 28.87,
          "environment": 46.92,
          "culture-leisure": 46.25,
          "planning-development": 18.24,
          "central": 34.25
        }
      }
    },
    {
      "code": "E06000004",
      "name": "Stockton-on-Tees",
      "nation": "England",
      "slug": "stockton-on-tees",
      "url": "/council-tax/england/stockton-on-tees/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2589.83,
        "changePercent": 4.9,
        "previousBandD": 2468.74,
        "perHead": 784,
        "population": 207158
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 69,
        "decided": 51,
        "investigated": 7,
        "upheld": 7,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 43,
        "compliance": 100,
        "upheldPer100k": 3.4,
        "previous": {
          "year": "2024-25",
          "decided": 30,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 196290,
        "reserves": 30217,
        "reservesPct": 15.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 15.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 161072,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 91024,
        "borrowingPerDwelling": 1770
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2023-05-09",
          "url": "https://reports.ofsted.gov.uk/provider/44/808"
        },
        "cqc": {
          "rating": "Good",
          "date": null,
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/stockton-on-tees"
        },
        "roads": {
          "year": "2024-25",
          "a": 1,
          "bc": 1,
          "unclassified": 18
        },
        "recycling": {
          "year": "2024-25",
          "rate": 24.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.1,
          "nonMajor": 90.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,590, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-07-24",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-013-122.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/24-013-122"
        },
        {
          "date": "2023-06-22",
          "kind": "election",
          "title": "Local election: 3 seats won",
          "detail": "Conservative and Unionist Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.stockton-on-tees.2023-06-22/"
        },
        {
          "date": "2023-05-30",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, school transport",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-010-732.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/school-transport/22-010-732"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 53 seats won",
          "detail": "Conservative and Unionist Party 23, Labour Party 20, Thornaby Independent Association 4, Ingleby Barwick Independent Society 3, Labour and Co-operative Party 2, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.stockton-on-tees.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 24.2,
        "perResident": {
          "culture-leisure.parks": 8.66,
          "environment.street-cleaning": 10.21,
          "highways-transport.maintenance": 23.89,
          "education": 694.33,
          "childrens-social-care": 372.71,
          "adult-social-care": 414.11,
          "public-health": 97.14,
          "housing": 25.08,
          "highways-transport": 59.09,
          "environment": 101.33,
          "culture-leisure": 53.77,
          "planning-development": 10.85,
          "central": 50.73,
          "other": 2.16
        }
      }
    },
    {
      "code": "E06000021",
      "name": "Stoke-on-Trent",
      "nation": "England",
      "slug": "stoke-on-trent",
      "url": "/council-tax/england/stoke-on-trent/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2183.12,
        "changePercent": 5,
        "previousBandD": 2078.34,
        "perHead": 557,
        "population": 272282
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 97,
        "decided": 82,
        "investigated": 15,
        "upheld": 11,
        "rate": 73,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 27,
        "compliance": 100,
        "upheldPer100k": 4.1,
        "previous": {
          "year": "2024-25",
          "decided": 66,
          "rate": 80
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 5,
        "findings": 9,
        "severe": 1,
        "maladministrationRate": 88.9,
        "landlordName": "Stoke on Trent City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 255761,
        "reserves": 50148,
        "reservesPct": 19.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 19.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 794742,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 119944,
        "borrowingPerDwelling": 6626
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2025-07-15",
          "url": "https://reports.ofsted.gov.uk/provider/44/861"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-06-13",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/stoke-on-trent"
        },
        "roads": {
          "year": "2024-25",
          "a": null,
          "bc": null,
          "unclassified": null
        },
        "recycling": {
          "year": "2024-25",
          "rate": 34.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 96.5,
          "nonMajor": 95.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,183, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-03-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Post backstop opinion delivered”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-27",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2024-25",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£10.5m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£16.8m",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2024-25",
          "detail": "£21.371m; £20.5m for 2023-24",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2024-25"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 44 seats won",
          "detail": "Labour Party 23, Conservative and Unionist Party 14, Labour and Co-operative Party 6, City Independents 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.stoke-on-trent.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2024-25",
          "2025-26",
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13.7,
        "perResident": {
          "culture-leisure.parks": 5.18,
          "environment.street-cleaning": 17.22,
          "highways-transport.maintenance": 4.28,
          "education": 571.8,
          "childrens-social-care": 517.39,
          "adult-social-care": 513.37,
          "public-health": 115.9,
          "housing": 36.14,
          "highways-transport": 76.6,
          "environment": 54.61,
          "culture-leisure": 31.25,
          "planning-development": 4.39,
          "central": 43.81,
          "other": 10.71
        }
      }
    },
    {
      "code": "E07000221",
      "name": "Stratford-on-Avon",
      "nation": "England",
      "slug": "stratford-on-avon",
      "url": "/council-tax/england/stratford-on-avon/",
      "tier": "district",
      "county": "Warwickshire County Council",
      "countyCode": "E10000031",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2484.17,
        "changePercent": 4.4,
        "previousBandD": 2379.91,
        "perHead": 1057,
        "population": 148772
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 17,
        "decided": 11,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 10,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 16713,
        "reserves": 60099,
        "reservesPct": 359.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 394.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 67798,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 63.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 86.2,
          "nonMajor": 87.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,484, up 4.4% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Azets Audit Services Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 41 seats won",
          "detail": "Liberal Democrats 25, Conservative and Unionist Party 12, Green Party 3, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.stratford-on-avon.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 16,
        "perResident": {
          "culture-leisure.parks": 5.96,
          "environment.street-cleaning": 11.21,
          "highways-transport.maintenance": 2.58,
          "housing": 28.4,
          "highways-transport": -8.95,
          "environment": 42.53,
          "culture-leisure": 5.68,
          "planning-development": 36.89,
          "central": 43.22
        }
      }
    },
    {
      "code": "E07000082",
      "name": "Stroud",
      "nation": "England",
      "slug": "stroud",
      "url": "/council-tax/england/stroud/",
      "tier": "district",
      "county": "Gloucestershire County Council",
      "countyCode": "E10000013",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2491.36,
        "changePercent": 5.1,
        "previousBandD": 2369.37,
        "perHead": 951,
        "population": 126418
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 16,
        "decided": 17,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.8,
        "previous": {
          "year": "2024-25",
          "decided": 14,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 24383,
        "reserves": 25511,
        "reservesPct": 104.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 87.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 100717,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 57200,
        "borrowingPerDwelling": 1761
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 56.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 93.3,
          "nonMajor": 96.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,491, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-19",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Bishop Fleming Audit Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 51 seats won",
          "detail": "Green Party 22, Labour Party 16, Conservative and Unionist Party 7, Labour and Co-operative Party 4, Liberal Democrats 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.stroud.2024-05-02/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 18.2,
        "perResident": {
          "culture-leisure.parks": 4.35,
          "environment.street-cleaning": 8.72,
          "housing": 13.27,
          "highways-transport": -1.72,
          "environment": 64.78,
          "culture-leisure": 17.91,
          "planning-development": 22.12,
          "central": 40.34
        }
      }
    },
    {
      "code": "E08000024",
      "name": "Sunderland",
      "nation": "England",
      "slug": "sunderland",
      "url": "/council-tax/england/sunderland/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2197.14,
        "changePercent": 5,
        "previousBandD": 2092.79,
        "perHead": 591,
        "population": 287070
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 59,
        "decided": 50,
        "investigated": 6,
        "upheld": 4,
        "rate": 67,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 50,
        "compliance": 100,
        "upheldPer100k": 1.4,
        "previous": {
          "year": "2024-25",
          "decided": 52,
          "rate": 67
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 283340,
        "reserves": 149337,
        "reservesPct": 52.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 58.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 547399,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 134845,
        "borrowingPerDwelling": 4059
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2025-03-11",
          "url": "https://reports.ofsted.gov.uk/provider/44/394"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-05-09",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/sunderland-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 1,
          "bc": 1,
          "unclassified": 23
        },
        "recycling": {
          "year": "2024-25",
          "rate": 31.1,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.9,
          "nonMajor": 97.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 75 seats won",
          "detail": "Reform UK 58, Liberal Democrats 12, Labour and Co-operative Party 5",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.sunderland.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,197, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-13",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 25 seats won",
          "detail": "Labour and Co-operative Party 10, Labour Party 8, Liberal Democrats 4, Conservative and Unionist Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.sunderland.2024-05-02/"
        },
        {
          "date": "2023-06-15",
          "kind": "election",
          "title": "Local election: 1 seats won",
          "detail": "Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.sunderland.2023-06-15/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 24 seats won",
          "detail": "Labour and Co-operative Party 9, Labour Party 7, Liberal Democrats 5, Conservative and Unionist Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.sunderland.2023-05-04/"
        },
        {
          "date": "2022-06-16",
          "kind": "election",
          "title": "Local election: 1 seats won",
          "detail": "Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.sunderland.2022-06-16/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 24 seats won",
          "detail": "Labour Party 10, Labour and Co-operative Party 5, Liberal Democrats 5, Conservative and Unionist Party 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.sunderland.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 16.2,
        "perResident": {
          "culture-leisure.parks": 14.24,
          "environment.street-cleaning": 33.08,
          "highways-transport.maintenance": 9.93,
          "education": 585.95,
          "childrens-social-care": 333.24,
          "adult-social-care": 545.74,
          "public-health": 109.75,
          "housing": 31.16,
          "highways-transport": 44.36,
          "environment": 120.31,
          "culture-leisure": 44.19,
          "planning-development": 21.6,
          "central": 87.9
        }
      }
    },
    {
      "code": "E07000214",
      "name": "Surrey Heath",
      "nation": "England",
      "slug": "surrey-heath",
      "url": "/council-tax/england/surrey-heath/",
      "tier": "district",
      "county": "Surrey County Council",
      "countyCode": "E10000030",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2585.16,
        "changePercent": 4.8,
        "previousBandD": 2467.86,
        "perHead": 1100,
        "population": 95094
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 27,
        "decided": 13,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": null,
        "upheldPer100k": 1.1,
        "previous": {
          "year": "2024-25",
          "decided": 12,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 17782,
        "reserves": 21504,
        "reservesPct": 120.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 113.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 183145,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 38716,
        "borrowingPerDwelling": 4730
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 59,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 97.6,
          "nonMajor": 90.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2027-04-01",
          "kind": "reorganisation",
          "title": "Council to be replaced",
          "detail": "From 2027 this area becomes part of West Surrey, a new unitary council that will also take over Surrey County Council’s services in the area.",
          "sourceName": "legislation.gov.uk, SI 2026/264, the Surrey (Structural Changes) Order 2026",
          "url": "https://www.legislation.gov.uk/uksi/2026/264"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,585, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-12",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-06-15",
          "kind": "election",
          "title": "Local election: 3 seats won",
          "detail": "Liberal Democrats 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.surrey-heath.2023-06-15/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 32 seats won",
          "detail": "Liberal Democrats 21, Conservative and Unionist Party 6, Independent 3, Labour Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.surrey-heath.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 21.5,
        "perResident": {
          "culture-leisure.parks": 13.56,
          "environment.street-cleaning": 15.53,
          "adult-social-care": 6.34,
          "housing": 31.69,
          "highways-transport": -7.86,
          "environment": 54.2,
          "culture-leisure": 11.35,
          "planning-development": 11.93,
          "central": 31.33
        }
      }
    },
    {
      "code": "E09000029",
      "name": "Sutton",
      "nation": "England",
      "slug": "sutton",
      "url": "/council-tax/england/sutton/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2378.64,
        "changePercent": 4.8,
        "previousBandD": 2269.72,
        "perHead": 852,
        "population": 213972
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 102,
        "decided": 83,
        "investigated": 11,
        "upheld": 8,
        "rate": 73,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 3.7,
        "previous": {
          "year": "2024-25",
          "decided": 86,
          "rate": 59
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 8,
        "findings": 20,
        "severe": 0,
        "maladministrationRate": 95,
        "landlordName": "London Borough of Sutton"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 192274,
        "reserves": 39990,
        "reservesPct": 20.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 20.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 452326,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 86425,
        "borrowingPerDwelling": 5234
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2025-07-29",
          "url": "https://reports.ofsted.gov.uk/provider/44/319"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-11-12",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/sutton-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 7,
          "bc": null,
          "unclassified": null
        },
        "recycling": {
          "year": "2024-25",
          "rate": 41,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 95.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 55 seats won",
          "detail": "Liberal Democrats 51, Reform UK 2, Independent 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.sutton.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,379, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-17",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 55 seats won",
          "detail": "Liberal Democrats 29, Conservative and Unionist Party 20, Independent 3, Labour Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.sutton.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 22.9,
        "perResident": {
          "culture-leisure.parks": 17.25,
          "environment.street-cleaning": 25.6,
          "highways-transport.maintenance": 4.99,
          "education": 911.48,
          "childrens-social-care": 279.54,
          "adult-social-care": 437.41,
          "public-health": 59.5,
          "housing": 99,
          "highways-transport": 33.51,
          "environment": 95.99,
          "culture-leisure": 26.47,
          "planning-development": 17.79,
          "central": 47.5
        }
      }
    },
    {
      "code": "E07000113",
      "name": "Swale",
      "nation": "England",
      "slug": "swale",
      "url": "/council-tax/england/swale/",
      "tier": "district",
      "county": "Kent County Council",
      "countyCode": "E10000016",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2405.65,
        "changePercent": 4.3,
        "previousBandD": 2305.72,
        "perHead": 764,
        "population": 160671
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 14,
        "decided": 15,
        "investigated": 3,
        "upheld": 1,
        "rate": 33,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": null,
        "upheldPer100k": 0.6,
        "previous": {
          "year": "2024-25",
          "decided": 7,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 24380,
        "reserves": 22788,
        "reservesPct": 93.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 81.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 17000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 67541,
        "borrowingPerDwelling": 252
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 34.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 89.7,
          "nonMajor": 94,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,406, up 4.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-10-17",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 47 seats won",
          "detail": "Labour Party 15, Conservative and Unionist Party 12, Swale Independents 11, Liberal Democrats 5, Green Party 3, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.swale.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13.4,
        "perResident": {
          "culture-leisure.parks": 18.8,
          "environment.street-cleaning": 14.86,
          "highways-transport.maintenance": -0.47,
          "public-health": 0.52,
          "housing": 55.67,
          "highways-transport": -12.02,
          "environment": 59.32,
          "culture-leisure": 27.24,
          "planning-development": 27.5,
          "central": 27.38
        }
      }
    },
    {
      "code": "W06000011",
      "name": "Swansea",
      "nation": "Wales",
      "slug": "swansea",
      "url": "/council-tax/wales/swansea/",
      "tier": "wales",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2238.29,
        "changePercent": 4.45,
        "previousBandD": null,
        "perHead": 880,
        "population": 249429
      },
      "complaints": {
        "body": "PSOW",
        "sourceId": "psow",
        "year": "2024-25",
        "received": null,
        "decided": 109,
        "investigated": null,
        "upheld": 12,
        "rate": 11,
        "rateLabel": "Share of closed complaints where the Ombudsman intervened (early resolution, settlement or an upheld report), counted by this site from the case-level open data",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": null,
        "sourceId": null,
        "netRevenueExpenditure": null,
        "reserves": null,
        "reservesPct": null,
        "previous": null,
        "reservesDefinition": "The Welsh Government publishes council reserves as a PDF report only, so no figure is shown here",
        "borrowing": 622241,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": {
        "year": "2024-25",
        "status": "audited",
        "threshold": 60000,
        "over": 308,
        "previousYear": "2023-24",
        "previousOver": 239,
        "allowances": 2097000,
        "previousAllowances": 1987000,
        "allowancesText": "Members' Allowances: Allowances 2,085 (2023/24 1,968); Expenses 12 (19); Total 2,097 (1,987) £'000",
        "sourceName": "Swansea, Statement of Accounts 2024/25 Swansea Council l Cyngor Abertawe",
        "sourceUrl": "https://www.swansea.gov.uk/media/27152/City-and-County-of-Swansea-Statement-of-Accounts-2024-25/pdf/kkCity_and_County_of_Swansea_Statement_of_Accounts_2024-25.pdf",
        "page": "PDF page 117, Note 27(b)",
        "lastVerified": "2026-09-24",
        "note": "Current = 2024/25, previous = 2023/24. Welsh threshold £60,000. Note 27(b): 'The number of employees (excluding Senior Officers) whose remuneration (excluding employer's pension contributions) was £60,000 or more'. Includes compensation for loss of office. 'The numbers shown relate to Authority employees, which predominantly include teaching staff. The bandings above include fifteen teachers (2023/24 ten teachers) who are employed by voluntary aided schools.' Totals 308 and 239."
      },
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 71.7,
          "measure": "Municipal waste reused, recycled or composted (the statutory target measure)",
          "sourceId": "recycling-wales"
        },
        "planning": {
          "period": "January to March 2026",
          "major": null,
          "nonMajor": 88.7,
          "measure": "Share of planning applications determined within the statutory or an agreed time, in one quarter",
          "sourceId": "planning-wales"
        }
      },
      "events": [
        {
          "date": "2026-09-04",
          "kind": "audit",
          "title": "Audit Wales report: Temporary accommodation: The front door to more settled futures",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/swansea-council-temporary-accommodation-front-door-more-settled-futures"
        },
        {
          "date": "2026-04-15",
          "kind": "audit",
          "title": "Annual Audit Summary 2025",
          "detail": "We issued an unqualified opinion on the accounts after the statutory deadline of 31 October 2025.",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/swansea-council-annual-audit-summary-2025"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,238, up 4.5% on the year before",
          "sourceName": "Welsh Government",
          "url": "https://www.gov.wales/council-tax-levels"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 75 seats won",
          "detail": "Labour Party 45, Liberal Democrats 11, Conservative and Unionist Party 7, Independent 5, Uplands 4, Independents @ Swansea 2, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.swansea.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 10.3,
        "perResident": {
          "culture-leisure.parks": 28,
          "environment.street-cleaning": 29.53,
          "highways-transport.maintenance": 31.83,
          "education": 1153.57,
          "childrens-social-care": 334.5,
          "adult-social-care": 599.47,
          "housing": 336.81,
          "highways-transport": 88.87,
          "environment": 133.16,
          "culture-leisure": 80.15,
          "planning-development": 93.05,
          "central": 112.65
        }
      }
    },
    {
      "code": "E06000030",
      "name": "Swindon",
      "nation": "England",
      "slug": "swindon",
      "url": "/council-tax/england/swindon/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2438.1,
        "changePercent": 5.2,
        "previousBandD": 2317.63,
        "perHead": 787,
        "population": 245286
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 113,
        "decided": 77,
        "investigated": 7,
        "upheld": 6,
        "rate": 86,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 33,
        "compliance": 100,
        "upheldPer100k": 2.5,
        "previous": {
          "year": "2024-25",
          "decided": 57,
          "rate": 91
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 7,
        "findings": 12,
        "severe": 0,
        "maladministrationRate": 63.6,
        "landlordName": "Swindon Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 204133,
        "reserves": 57246,
        "reservesPct": 28,
        "previous": {
          "year": "2024-25",
          "reservesPct": 24.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 448293,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 102479,
        "borrowingPerDwelling": 4374
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Inadequate",
          "date": "2023-09-11",
          "url": "https://reports.ofsted.gov.uk/provider/44/866"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-02-06",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/swindon-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 4,
          "bc": 5,
          "unclassified": 11
        },
        "recycling": {
          "year": "2024-25",
          "rate": 35.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 92.8,
          "nonMajor": 91.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 57 seats won",
          "detail": "Conservative and Unionist Party 23, Labour and Co-operative Party 18, Reform UK 14, Labour Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.swindon.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,438, up 5.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£22.3m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2026-01-21",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£14.7m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 20 seats won",
          "detail": "Labour Party 13, Conservative and Unionist Party 6, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.swindon.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Labour Party 9, Labour and Co-operative Party 7, Conservative and Unionist Party 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.swindon.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Conservative and Unionist Party 7, Labour Party 7, Labour and Co-operative Party 5",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.swindon.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2025-26",
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 26,
        "perResident": {
          "culture-leisure.parks": 2.7,
          "environment.street-cleaning": 2.83,
          "highways-transport.maintenance": 16.63,
          "education": 530.52,
          "childrens-social-care": 340.11,
          "adult-social-care": 422.58,
          "public-health": 51.99,
          "housing": 9.42,
          "highways-transport": 28.76,
          "environment": 75.71,
          "culture-leisure": 19.86,
          "planning-development": 10.87,
          "central": 42.23
        }
      }
    },
    {
      "code": "E08000008",
      "name": "Tameside",
      "nation": "England",
      "slug": "tameside",
      "url": "/council-tax/england/tameside/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2447.21,
        "changePercent": 5.9,
        "previousBandD": 2311.8,
        "perHead": 667,
        "population": 240822
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 78,
        "decided": 69,
        "investigated": 19,
        "upheld": 17,
        "rate": 89,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 18,
        "compliance": 100,
        "upheldPer100k": 7.1,
        "previous": {
          "year": "2024-25",
          "decided": 79,
          "rate": 84
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 266349,
        "reserves": 93735,
        "reservesPct": 35.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 38.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 126269,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 105874,
        "borrowingPerDwelling": 1193
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Inadequate",
          "date": "2024-02-13",
          "url": "https://reports.ofsted.gov.uk/provider/44/357"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-06-05",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/tameside-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 5,
          "bc": 2,
          "unclassified": 23
        },
        "recycling": {
          "year": "2024-25",
          "rate": 47.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 95.9,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Reform UK 18, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.tameside.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,447, up 5.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-19",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-000-621.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/24-000-621"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Labour Party 13, Conservative and Unionist Party 3, Independent 2, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.tameside.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 57 seats won",
          "detail": "Labour Party 44, Labour and Co-operative Party 7, Conservative and Unionist Party 6",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.tameside.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Labour Party 14, Conservative and Unionist Party 4, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.tameside.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 18.7,
        "perResident": {
          "culture-leisure.parks": 19.38,
          "environment.street-cleaning": 11.59,
          "highways-transport.maintenance": 21.57,
          "education": 815.73,
          "childrens-social-care": 446.08,
          "adult-social-care": 468.61,
          "public-health": 85.92,
          "housing": 41.67,
          "highways-transport": 32.27,
          "environment": 53.52,
          "culture-leisure": 49.39,
          "planning-development": 24.92,
          "central": 28.9
        }
      }
    },
    {
      "code": "E07000199",
      "name": "Tamworth",
      "nation": "England",
      "slug": "tamworth",
      "url": "/council-tax/england/tamworth/",
      "tier": "district",
      "county": "Staffordshire County Council",
      "countyCode": "E10000028",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2300.76,
        "changePercent": 4.1,
        "previousBandD": 2209.81,
        "perHead": 680,
        "population": 81392
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 11,
        "decided": 10,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.2,
        "previous": {
          "year": "2024-25",
          "decided": 2,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 8390,
        "reserves": 27218,
        "reservesPct": 324.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 316.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 63060,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 35158,
        "borrowingPerDwelling": 1794
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 36.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 95.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-06-25",
          "kind": "election",
          "title": "Local election: 1 seats won",
          "detail": "Reform UK 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.tamworth.2026-06-25/"
        },
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 9 seats won",
          "detail": "Reform UK 9",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.tamworth.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,301, up 4.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Bishop Fleming Audit Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 10 seats won",
          "detail": "Labour Party 5, Labour and Co-operative Party 4, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.tamworth.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 10 seats won",
          "detail": "Labour Party 5, Labour and Co-operative Party 3, Conservative and Unionist Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.tamworth.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 10 seats won",
          "detail": "Conservative and Unionist Party 7, Labour and Co-operative Party 2, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.tamworth.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 11.5,
        "perResident": {
          "culture-leisure.parks": 12.43,
          "environment.street-cleaning": 9.89,
          "highways-transport.maintenance": 0.45,
          "housing": 23.02,
          "highways-transport": -8.66,
          "environment": 67.71,
          "culture-leisure": 41,
          "planning-development": 66.67,
          "central": 12.32
        }
      }
    },
    {
      "code": "E07000215",
      "name": "Tandridge",
      "nation": "England",
      "slug": "tandridge",
      "url": "/council-tax/england/tandridge/",
      "tier": "district",
      "county": "Surrey County Council",
      "countyCode": "E10000030",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2594.85,
        "changePercent": 5,
        "previousBandD": 2471.62,
        "perHead": 1136,
        "population": 90322
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 18,
        "decided": 11,
        "investigated": 1,
        "upheld": 0,
        "rate": 0,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 13,
          "rate": 0
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 3,
        "findings": 8,
        "severe": 0,
        "maladministrationRate": 75,
        "landlordName": "Tandridge District Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 11025,
        "reserves": 14349,
        "reservesPct": 130.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 100.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 101805,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 38310,
        "borrowingPerDwelling": 2657
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 57.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 87.3,
          "nonMajor": 93.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2027-04-01",
          "kind": "reorganisation",
          "title": "Council to be replaced",
          "detail": "From 2027 this area becomes part of East Surrey, a new unitary council that will also take over Surrey County Council’s services in the area.",
          "sourceName": "legislation.gov.uk, SI 2026/264, the Surrey (Structural Changes) Order 2026",
          "url": "https://www.legislation.gov.uk/uksi/2026/264"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,595, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-18",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 43 seats won",
          "detail": "Liberal Democrats 11, Oxted & Limpsfield Residents Group 8, Conservative and Unionist Party 7, Independent 5, Burstow, Horne & Outwood Residents 3, Godstone Residents 3, Dormansland & Felbridge Residents 2, Lingfield & Crowhurst Residents 2, Bletchingley & Nutfield Residents 1, Whyteleafe Residents Group 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.tandridge.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Independent 6, Liberal Democrats 3, Oxted & Limpsfield Residents Group 3, Conservative and Unionist Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.tandridge.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Independent 5, Liberal Democrats 5, Oxted & Limpsfield Residents Group 3, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.tandridge.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 31.2,
        "perResident": {
          "culture-leisure.parks": 0.29,
          "environment.street-cleaning": 6.83,
          "adult-social-care": 0.03,
          "public-health": 0.01,
          "housing": 15.22,
          "highways-transport": 0.11,
          "environment": 40.02,
          "culture-leisure": 10.13,
          "planning-development": 28.53,
          "central": 55.69
        }
      }
    },
    {
      "code": "E07000045",
      "name": "Teignbridge",
      "nation": "England",
      "slug": "teignbridge",
      "url": "/council-tax/england/teignbridge/",
      "tier": "district",
      "county": "Devon County Council",
      "countyCode": "E10000008",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2643.12,
        "changePercent": 5.2,
        "previousBandD": 2512.83,
        "perHead": 1004,
        "population": 138607
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 20,
        "decided": 16,
        "investigated": 2,
        "upheld": 0,
        "rate": 0,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 18,
          "rate": 33
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 21493,
        "reserves": 26707,
        "reservesPct": 124.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 100.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 65502,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 53.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 93.6,
          "nonMajor": 96.9,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,643, up 5.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 47 seats won",
          "detail": "Liberal Democrats 26, Conservative and Unionist Party 9, South Devon Alliance 9, Independent 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.teignbridge.2023-05-04/"
        },
        {
          "date": "2022-12-21",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, councillor conduct and standards",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-004-645.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/other-categories/councillor-conduct-and-standards/21-004-645"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 15,
        "perResident": {
          "culture-leisure.parks": 10.41,
          "environment.street-cleaning": 13.84,
          "housing": 20.49,
          "highways-transport": -23.52,
          "environment": 46.63,
          "culture-leisure": 17.7,
          "planning-development": 14.47,
          "central": 42.62,
          "other": 3.62
        }
      }
    },
    {
      "code": "E06000020",
      "name": "Telford and Wrekin",
      "nation": "England",
      "slug": "telford-and-wrekin",
      "url": "/council-tax/england/telford-and-wrekin/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2256.26,
        "changePercent": 5.1,
        "previousBandD": 2146.19,
        "perHead": 679,
        "population": 199378
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 58,
        "decided": 33,
        "investigated": 4,
        "upheld": 4,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 25,
        "compliance": 100,
        "upheldPer100k": 2,
        "previous": {
          "year": "2024-25",
          "decided": 30,
          "rate": 67
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 185509,
        "reserves": 59340,
        "reservesPct": 32,
        "previous": {
          "year": "2024-25",
          "reservesPct": 43.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 489807,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 85083,
        "borrowingPerDwelling": 5757
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2024-07-12",
          "url": "https://reports.ofsted.gov.uk/provider/44/894"
        },
        "cqc": {
          "rating": "Good",
          "date": "2024-11-15",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/telford-wrekin"
        },
        "roads": {
          "year": "2024-25",
          "a": 6,
          "bc": 6,
          "unclassified": 5
        },
        "recycling": {
          "year": "2024-25",
          "rate": 47.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 98.4,
          "nonMajor": 99.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,256, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-10",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 54 seats won",
          "detail": "Labour Party 38, Conservative and Unionist Party 8, Liberal Democrats 6, Independent 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.telford-and-wrekin.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 16.1,
        "perResident": {
          "culture-leisure.parks": 24.88,
          "environment.street-cleaning": 10.45,
          "highways-transport.maintenance": 10.72,
          "education": 812.71,
          "childrens-social-care": 319.05,
          "adult-social-care": 515.83,
          "public-health": 81.54,
          "housing": 21.26,
          "highways-transport": 34.32,
          "environment": 110.69,
          "culture-leisure": 52.41,
          "planning-development": 25.42,
          "central": 46,
          "other": 19.2
        }
      }
    },
    {
      "code": "E07000076",
      "name": "Tendring",
      "nation": "England",
      "slug": "tendring",
      "url": "/council-tax/england/tendring/",
      "tier": "district",
      "county": "Essex County Council",
      "countyCode": "E10000012",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2269.63,
        "changePercent": 4.2,
        "previousBandD": 2178.46,
        "perHead": 781,
        "population": 159060
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 23,
        "decided": 22,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.6,
        "previous": {
          "year": "2024-25",
          "decided": 16,
          "rate": 67
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 21879,
        "reserves": 47757,
        "reservesPct": 218.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 226.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 27692,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 76248,
        "borrowingPerDwelling": 363
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 39.1,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.1,
          "nonMajor": 90.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,270, up 4.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 48 seats won",
          "detail": "Conservative and Unionist Party 19, Independent 16, Labour Party 8, Liberal Democrats 4, Tendring First 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.tendring.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 12.4,
        "perResident": {
          "culture-leisure.parks": 10.09,
          "environment.street-cleaning": 15.38,
          "highways-transport.maintenance": 0.65,
          "adult-social-care": 5.96,
          "public-health": 0.08,
          "housing": 25.84,
          "highways-transport": -1.66,
          "environment": 60.73,
          "culture-leisure": 29.51,
          "planning-development": 27.64,
          "central": 25.33
        }
      }
    },
    {
      "code": "E07000093",
      "name": "Test Valley",
      "nation": "England",
      "slug": "test-valley",
      "url": "/council-tax/england/test-valley/",
      "tier": "district",
      "county": "Hampshire County Council",
      "countyCode": "E10000014",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2305.52,
        "changePercent": 5,
        "previousBandD": 2196.53,
        "perHead": 902,
        "population": 135698
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 17,
        "decided": 11,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.7,
        "previous": {
          "year": "2024-25",
          "decided": 6,
          "rate": 50
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 11693,
        "reserves": 74627,
        "reservesPct": 638.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 439.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 5763,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 58993,
        "borrowingPerDwelling": 98
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 38.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 98.4,
          "nonMajor": 94.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,306, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 43 seats won",
          "detail": "Conservative and Unionist Party 26, Liberal Democrats 17",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.test-valley.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14.3,
        "perResident": {
          "culture-leisure.parks": 14.14,
          "environment.street-cleaning": 11.48,
          "highways-transport.maintenance": 0.55,
          "housing": 26.26,
          "highways-transport": 2.83,
          "environment": 55.9,
          "culture-leisure": 24.84,
          "planning-development": 48.16,
          "central": 28.98
        }
      }
    },
    {
      "code": "E07000083",
      "name": "Tewkesbury",
      "nation": "England",
      "slug": "tewkesbury",
      "url": "/council-tax/england/tewkesbury/",
      "tier": "district",
      "county": "Gloucestershire County Council",
      "countyCode": "E10000013",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2340.53,
        "changePercent": 5.1,
        "previousBandD": 2226.55,
        "perHead": 900,
        "population": 103753
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 11,
        "decided": 8,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1,
        "previous": {
          "year": "2024-25",
          "decided": 7,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 6071,
        "reserves": 50677,
        "reservesPct": 834.7,
        "previous": {
          "year": "2023-24",
          "reservesPct": 539.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 12733,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 46558,
        "borrowingPerDwelling": 273
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 49.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 96.8,
          "nonMajor": 88.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,341, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-11",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Bishop Fleming Audit Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 38 seats won",
          "detail": "Liberal Democrats 16, Conservative and Unionist Party 9, Independent 7, Green Party 4, Tewkesbury and Twyning Independents 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.tewkesbury.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 14.3,
        "perResident": {
          "culture-leisure.parks": 10.86,
          "environment.street-cleaning": 7.57,
          "housing": 24.49,
          "highways-transport": -4.18,
          "environment": 55.98,
          "culture-leisure": 14.19,
          "planning-development": 13.33,
          "central": 62.98
        }
      }
    },
    {
      "code": "E07000114",
      "name": "Thanet",
      "nation": "England",
      "slug": "thanet",
      "url": "/council-tax/england/thanet/",
      "tier": "district",
      "county": "Kent County Council",
      "countyCode": "E10000016",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2490.9,
        "changePercent": 4.2,
        "previousBandD": 2391.23,
        "perHead": 845,
        "population": 143618
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 25,
        "decided": 19,
        "investigated": 2,
        "upheld": 1,
        "rate": 50,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.7,
        "previous": {
          "year": "2024-25",
          "decided": 26,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 32032,
        "reserves": 5511,
        "reservesPct": 17.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 31.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 90466,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 70277,
        "borrowingPerDwelling": 1287
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 34.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 87,
          "nonMajor": 80.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-07-30",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Post backstop opinion delivered”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,491, up 4.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 56 seats won",
          "detail": "Labour Party 28, Conservative and Unionist Party 17, Green Party 5, Thanet Independents 3, Labour and Co-operative Party 2, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.thanet.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 12.8,
        "perResident": {
          "culture-leisure.parks": 25.45,
          "environment.street-cleaning": 20.87,
          "housing": 35.13,
          "highways-transport": -14.27,
          "environment": 87.88,
          "culture-leisure": 42.4,
          "planning-development": 74.53,
          "central": 22.46
        }
      }
    },
    {
      "code": "E07000102",
      "name": "Three Rivers",
      "nation": "England",
      "slug": "three-rivers",
      "url": "/council-tax/england/three-rivers/",
      "tier": "district",
      "county": "Hertfordshire County Council",
      "countyCode": "E10000015",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2422.31,
        "changePercent": 5,
        "previousBandD": 2306.47,
        "perHead": 1012,
        "population": 96068
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 20,
        "decided": 20,
        "investigated": 5,
        "upheld": 5,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 20,
        "compliance": 100,
        "upheldPer100k": 5.2,
        "previous": {
          "year": "2024-25",
          "decided": 12,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 13501,
        "reserves": 34128,
        "reservesPct": 252.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 227.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 8000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 39177,
        "borrowingPerDwelling": 204
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 61.1,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 96.7,
          "nonMajor": 98.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Conservative and Unionist Party 7, Liberal Democrats 5, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.three-rivers.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,422, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Azets Audit Services Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Liberal Democrats 7, Conservative and Unionist Party 4, Green Party 1, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.three-rivers.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Liberal Democrats 8, Conservative and Unionist Party 4, Green Party 1, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.three-rivers.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Liberal Democrats 8, Conservative and Unionist Party 4, Green Party 1, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.three-rivers.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 15.4,
        "perResident": {
          "culture-leisure.parks": 24.45,
          "environment.street-cleaning": 8.75,
          "public-health": 0.24,
          "housing": 37.88,
          "highways-transport": 3.6,
          "environment": 68.82,
          "culture-leisure": 25.95,
          "planning-development": 25.71,
          "central": 25.52,
          "other": -14.59
        }
      }
    },
    {
      "code": "E06000034",
      "name": "Thurrock",
      "nation": "England",
      "slug": "thurrock",
      "url": "/council-tax/england/thurrock/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2254.68,
        "changePercent": 5.1,
        "previousBandD": 2145.06,
        "perHead": 672,
        "population": 181664
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 111,
        "decided": 99,
        "investigated": 17,
        "upheld": 16,
        "rate": 94,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 13,
        "compliance": 100,
        "upheldPer100k": 8.8,
        "previous": {
          "year": "2024-25",
          "decided": 84,
          "rate": 65
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 12,
        "findings": 35,
        "severe": 0,
        "maladministrationRate": 60.6,
        "landlordName": "Thurrock Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 161109,
        "reserves": 79563,
        "reservesPct": 49.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 83
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 851568,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 70399,
        "borrowingPerDwelling": 12096
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2024-10-29",
          "url": "https://reports.ofsted.gov.uk/provider/44/883"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-08-29",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/thurrock-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 4,
          "bc": 3,
          "unclassified": 25
        },
        "recycling": {
          "year": "2024-25",
          "rate": 34.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 89.1,
          "nonMajor": 98.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 49 seats won",
          "detail": "Reform UK 45, Conservative and Unionist Party 2, Labour Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.thurrock.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,255, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£68.91m (support agreed in-principle); Note: For support agreed in-principle for 2024-25, this has been revised to £73.02m (from £96m), for 2025-26, this has been revised to £62.11m (from £72m)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2025-07-17",
          "kind": "intervention",
          "title": "Directions made under the Local Government Act 1999 (17 July 2025)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/thurrock-council-directions-made-under-the-local-government-act-1999-17-july-2025"
        },
        {
          "date": "2025-06-19",
          "kind": "inspection",
          "title": "Letter to the Leader of Thurrock Council following Commissioners’ fifth report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/thurrock-council-letter-to-the-leader-of-thurrock-council-following-commissioners-fifth-report"
        },
        {
          "date": "2025-06-19",
          "kind": "inspection",
          "title": "Ministerial response to Commissioners’ fifth report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/thurrock-council-ministerial-response-to-commissioners-fifth-report"
        },
        {
          "date": "2025-06-19",
          "kind": "inspection",
          "title": "Commissioners’ fifth report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/thurrock-council-commissioners-fifth-report"
        },
        {
          "date": "2025-03-06",
          "kind": "inspection",
          "title": "Ministerial response to Commissioners’ fourth report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/thurrock-council-ministerial-response-to-commissioners-fourth-report"
        },
        {
          "date": "2025-03-06",
          "kind": "inspection",
          "title": "Commissioners’ fourth report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/thurrock-council-commissioners-fourth-report"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£72.0m (support agreed in-principle); This was subsequently revised to £62.11m (support agreed in-principle); Note: For support agreed in-principle for 2022-23, this has been revised to £130.0m (from £40.0m agreed in February 2024), for 2023-24, this has been revised to £184.0m (from £234.5m agreed in February 2024), and for 2024-25, this has been revised to £96.0m (from £68.6m agreed in February 2024)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Labour Party 12, Independent 4, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.thurrock.2024-05-02/"
        },
        {
          "date": "2024-04-01",
          "kind": "referendum-limit",
          "title": "Council tax referendum limit for 2024-25 set at 10%",
          "detail": "Set for this council in the government’s referendum principles report, above the standard limit.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://assets.publishing.service.gov.uk/media/65bd19bd704282001375215c/CT_Referendum_Principles_for_2024-25.pdf"
        },
        {
          "date": "2024-03-07",
          "kind": "inspection",
          "title": "Ministerial response to Commissioners’ third report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/thurrock-council-ministerial-response-to-commissioners-third-report"
        },
        {
          "date": "2024-03-07",
          "kind": "inspection",
          "title": "Commissioners’ third report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/thurrock-council-commissioners-third-report"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2024-25",
          "detail": "£68.6m (support agreed in-principle); This was subsequently revised to: £73.02m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2024-25"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2023-24",
          "detail": "£180.17m (support agreed in-principle); £452.491m agreed in-principle for 2022-23; This was reprofiled to: £40.0m agreed in-principle for 2022-23 (February 2024), then subsequently reprofiled to £130m agreed in-principle for 2022-23 (February 2025); £234.5m agreed in-principle for 2023-24 (February 2024), then subsequently reprofiled to £184.0m agreed in-principle for 2023-24 (February 2025)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2023-24"
        },
        {
          "date": "2024-02-12",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, refuse and recycling",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-000-556.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/environment-and-regulation/refuse-and-recycling/23-000-556"
        },
        {
          "date": "2023-10-05",
          "kind": "inspection",
          "title": "Letter to the Leader of Thurrock Council following the Commissioners’ second report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/thurrock-council-letter-to-the-leader-of-thurrock-council-following-the-commissioners-second-report"
        },
        {
          "date": "2023-10-05",
          "kind": "inspection",
          "title": "Ministerial response to Commissioners’ second report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/thurrock-council-ministerial-response-to-commissioners-second-report"
        },
        {
          "date": "2023-10-05",
          "kind": "inspection",
          "title": "Commissioners’ second report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/thurrock-council-commissioners-second-report"
        },
        {
          "date": "2023-06-15",
          "kind": "inspection",
          "title": "Letter to the Leader of Thurrock Council concerning the publication of the Best Value Inspection report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/thurrock-council-letter-to-the-leader-of-thurrock-council-concerning-the-publication-of-the-best-value-inspection-report"
        },
        {
          "date": "2023-06-15",
          "kind": "inspection",
          "title": "Letter to Thurrock Commissioners concerning the publication of the Best Value Inspection report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/thurrock-council-letter-to-thurrock-commissioners-regarding-the-publication-of-the-best-value-inspection-report"
        },
        {
          "date": "2023-06-15",
          "kind": "inspection",
          "title": "Best Value Inspection report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/thurrock-council-best-value-inspection-report"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Labour Party 8, Conservative and Unionist Party 4, Independent 2, Labour and Co-operative Party 1, Thurrock Independents 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.thurrock.2023-05-04/"
        },
        {
          "date": "2023-03-16",
          "kind": "intervention",
          "title": "Directions made under the Local Government Act 1999 (16 March 2023)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/thurrock-council-directions-made-under-the-local-government-act-1999-16-march-2023"
        },
        {
          "date": "2023-01-24",
          "kind": "inspection",
          "title": "Commissioner’s first report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/thurrock-council-commissioners-first-report"
        },
        {
          "date": "2022-12-19",
          "kind": "s114",
          "title": "Section 114(3) report issued",
          "detail": "Dated 19 December 2022 on the notice itself. The House of Commons Library table gives 18 December 2022.",
          "sourceName": "Thurrock Council",
          "url": "https://www.thurrock.gov.uk/sites/default/files/assets/documents/section114-notice.pdf"
        },
        {
          "date": "2022-09-02",
          "kind": "intervention",
          "title": "Directions made under the Local Government Act 1999 (2 September 2022)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/thurrock-council-directions-made-under-the-local-government-act-1999-2-september-2022"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Conservative and Unionist Party 9, Labour Party 6, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.thurrock.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": true,
        "currentIntervention": true,
        "efsThisYear": true,
        "efsYears": [
          "2023-24",
          "2024-25",
          "2025-26",
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 22.6,
        "perResident": {
          "culture-leisure.parks": 18.18,
          "environment.street-cleaning": 18.47,
          "highways-transport.maintenance": 23.85,
          "education": 526.92,
          "childrens-social-care": 334.05,
          "adult-social-care": 457.54,
          "public-health": 63.71,
          "housing": 55.12,
          "highways-transport": 49.07,
          "environment": 129.77,
          "culture-leisure": 34.03,
          "planning-development": 17.74,
          "central": 23.79,
          "other": 11.17
        }
      }
    },
    {
      "code": "E07000115",
      "name": "Tonbridge and Malling",
      "nation": "England",
      "slug": "tonbridge-and-malling",
      "url": "/council-tax/england/tonbridge-and-malling/",
      "tier": "district",
      "county": "Kent County Council",
      "countyCode": "E10000016",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2471.83,
        "changePercent": 4.1,
        "previousBandD": 2374.77,
        "perHead": 980,
        "population": 137913
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 14,
        "decided": 13,
        "investigated": 2,
        "upheld": 2,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.5,
        "previous": {
          "year": "2024-25",
          "decided": 15,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 20056,
        "reserves": 40481,
        "reservesPct": 201.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 207.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 57879,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 48.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 93.8,
          "nonMajor": 86.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,472, up 4.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-09-30",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 44 seats won",
          "detail": "Conservative and Unionist Party 20, Liberal Democrats 11, Green Party 8, Labour Party 3, Independent Alliance (Kent) 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.tonbridge-and-malling.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 23.3,
        "perResident": {
          "culture-leisure.parks": 6.13,
          "environment.street-cleaning": 8.9,
          "highways-transport.maintenance": 0.59,
          "public-health": 0.2,
          "housing": 31.95,
          "highways-transport": -15.89,
          "environment": 36.57,
          "culture-leisure": 23.07,
          "planning-development": 29.1,
          "central": 49.53,
          "other": 1.46
        }
      }
    },
    {
      "code": "E06000027",
      "name": "Torbay",
      "nation": "England",
      "slug": "torbay",
      "url": "/council-tax/england/torbay/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2470.25,
        "changePercent": 5.1,
        "previousBandD": 2350.64,
        "perHead": 876,
        "population": 139486
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 73,
        "decided": 59,
        "investigated": 6,
        "upheld": 6,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 17,
        "compliance": 100,
        "upheldPer100k": 4.3,
        "previous": {
          "year": "2024-25",
          "decided": 63,
          "rate": 60
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 133074,
        "reserves": 65619,
        "reservesPct": 49.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 35.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 344753,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 68868,
        "borrowingPerDwelling": 5006
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2026-02-24",
          "url": "https://reports.ofsted.gov.uk/provider/44/880"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-12-17",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/torbay-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 4,
          "bc": 9,
          "unclassified": 3
        },
        "recycling": {
          "year": "2024-25",
          "rate": 40.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 90.9,
          "nonMajor": 81.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,470, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 36 seats won",
          "detail": "Conservative and Unionist Party 19, Liberal Democrats 15, Independent 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.torbay.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 21.7,
        "perResident": {
          "culture-leisure.parks": 3.34,
          "environment.street-cleaning": 15.92,
          "highways-transport.maintenance": 18.23,
          "education": 602.17,
          "childrens-social-care": 448.58,
          "adult-social-care": 498.38,
          "public-health": 107.7,
          "housing": 57.65,
          "highways-transport": 32.61,
          "environment": 112.77,
          "culture-leisure": 34.66,
          "planning-development": 17.62,
          "central": 79.42,
          "other": 2.75
        }
      }
    },
    {
      "code": "W06000020",
      "name": "Torfaen",
      "nation": "Wales",
      "slug": "torfaen",
      "url": "/council-tax/wales/torfaen/",
      "tier": "wales",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2155.68,
        "changePercent": 4.67,
        "previousBandD": null,
        "perHead": 823,
        "population": 93973
      },
      "complaints": {
        "body": "PSOW",
        "sourceId": "psow",
        "year": "2024-25",
        "received": null,
        "decided": 18,
        "investigated": null,
        "upheld": 0,
        "rate": 0,
        "rateLabel": "Share of closed complaints where the Ombudsman intervened (early resolution, settlement or an upheld report), counted by this site from the case-level open data",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": null,
        "sourceId": null,
        "netRevenueExpenditure": null,
        "reserves": null,
        "reservesPct": null,
        "previous": null,
        "reservesDefinition": "The Welsh Government publishes council reserves as a PDF report only, so no figure is shown here",
        "borrowing": 108252,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 65.4,
          "measure": "Municipal waste reused, recycled or composted (the statutory target measure)",
          "sourceId": "recycling-wales"
        },
        "planning": {
          "period": "January to March 2026",
          "major": null,
          "nonMajor": 96.7,
          "measure": "Share of planning applications determined within the statutory or an agreed time, in one quarter",
          "sourceId": "planning-wales"
        }
      },
      "events": [
        {
          "date": "2026-08-10",
          "kind": "audit",
          "title": "Audit Wales report: Housing adaptations",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/torfaen-county-borough-council-housing-adaptations"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,156, up 4.7% on the year before",
          "sourceName": "Welsh Government",
          "url": "https://www.gov.wales/council-tax-levels"
        },
        {
          "date": "2025-04-09",
          "kind": "audit",
          "title": "Annual Audit Summary 2024",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/torfaen-county-borough-council-annual-audit-summary-2024"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 40 seats won",
          "detail": "Labour Party 30, Independent 10",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.torfaen.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 9,
        "perResident": {
          "culture-leisure.parks": 36.27,
          "environment.street-cleaning": 20.21,
          "highways-transport.maintenance": 37.38,
          "education": 1337.28,
          "childrens-social-care": 400.53,
          "adult-social-care": 432.65,
          "housing": 332.22,
          "highways-transport": 103.36,
          "environment": 177.51,
          "culture-leisure": 113.86,
          "planning-development": 109.2,
          "central": 91.54
        }
      }
    },
    {
      "code": "E07000046",
      "name": "Torridge",
      "nation": "England",
      "slug": "torridge",
      "url": "/council-tax/england/torridge/",
      "tier": "district",
      "county": "Devon County Council",
      "countyCode": "E10000008",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2601.42,
        "changePercent": 4.9,
        "previousBandD": 2479.12,
        "perHead": 979,
        "population": 70378
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 19,
        "decided": 14,
        "investigated": 2,
        "upheld": 1,
        "rate": 50,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.4,
        "previous": {
          "year": "2024-25",
          "decided": 13,
          "rate": 33
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 15981,
        "reserves": 14917,
        "reservesPct": 93.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 156.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 203,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 34668,
        "borrowingPerDwelling": 6
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 52.6,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 90.6,
          "nonMajor": 95.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,601, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Bishop Fleming Audit Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 36 seats won",
          "detail": "Independent 16, Liberal Democrats 8, Conservative and Unionist Party 6, Green Party 4, Labour Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.torridge.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 10,
        "perResident": {
          "culture-leisure.parks": 10.69,
          "environment.street-cleaning": 22.55,
          "housing": 20.89,
          "highways-transport": -12.75,
          "environment": 128.34,
          "culture-leisure": 26,
          "planning-development": 21.98,
          "central": -4.23
        }
      }
    },
    {
      "code": "E09000030",
      "name": "Tower Hamlets",
      "nation": "England",
      "slug": "tower-hamlets",
      "url": "/council-tax/england/tower-hamlets/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1837.78,
        "changePercent": 4.7,
        "previousBandD": 1754.57,
        "perHead": 615,
        "population": 334240
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 276,
        "decided": 230,
        "investigated": 34,
        "upheld": 31,
        "rate": 91,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 6,
        "compliance": 100,
        "upheldPer100k": 9.3,
        "previous": {
          "year": "2024-25",
          "decided": 211,
          "rate": 83
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 53,
        "findings": 113,
        "severe": 1,
        "maladministrationRate": 74.8,
        "landlordName": "London Borough of Tower Hamlets"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 386352,
        "reserves": 109308,
        "reservesPct": 28.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 37.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 68709,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 150608,
        "borrowingPerDwelling": 456
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 2741,
        "previousYear": "2024-25",
        "previousOver": 2476,
        "allowances": 993000,
        "previousAllowances": 990000,
        "allowancesText": "The Council paid the following amounts to Members of the council during the year. Allowances 993 (2024/25 990); Total 993 (990) £'000",
        "sourceName": "Tower Hamlets, London Borough of Tower Hamlets Draft Annual Financial Report 2025/26 Unaudited",
        "sourceUrl": "https://www.towerhamlets.gov.uk/Documents/Finance/Draft-SoA-2026.pdf",
        "page": "PDF page 87 (printed page 86), Note 30",
        "lastVerified": "2026-09-24",
        "note": "'Numbers of the Council's other employees receiving more than £50,000 remuneration for the year (excluding employer's pension contribution) ... only officers whose full remuneration is reflected in the preceding Senior Employees note have been excluded'; includes compensation for loss of office. Totals 2,741 (2025/26) and 2,476 (2024/25). The note does not say whether school staff are included. Dashes recorded as 0."
      },
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2025-01-13",
          "url": "https://reports.ofsted.gov.uk/provider/44/211"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-03-18",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/tower-hamlets"
        },
        "roads": {
          "year": "2024-25",
          "a": 8,
          "bc": 12,
          "unclassified": 11
        },
        "recycling": {
          "year": "2024-25",
          "rate": 17,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 91.7,
          "nonMajor": 93.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 45 seats won",
          "detail": "Aspire 33, Green Party 5, Labour Party 4, Conservative and Unionist Party 1, Labour and Co-operative Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.tower-hamlets.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,838, up 4.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-03-17",
          "kind": "intervention",
          "title": "Directions made under the Local Government Act 1999 (17 March 2026)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/london-borough-of-tower-hamlets-directions-made-under-the-local-government-act-1999-17-march-2026"
        },
        {
          "date": "2025-12-11",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-01-22",
          "kind": "intervention",
          "title": "Directions made under the Local Government Act 1999",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/london-borough-of-tower-hamlets-directions-made-under-the-local-government-act-1999"
        },
        {
          "date": "2024-11-12",
          "kind": "inspection",
          "title": "Best Value Inspection report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/london-borough-of-tower-hamlets-best-value-inspection-report"
        },
        {
          "date": "2024-09-19",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-012-133.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/22-012-133"
        },
        {
          "date": "2024-09-16",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, assessment and care plan",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-013-310.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/assessment-and-care-plan/23-013-310"
        },
        {
          "date": "2024-09-16",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-012-189.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/23-012-189"
        },
        {
          "date": "2024-03-18",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, allocations",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-013-057.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/allocations/22-013-057"
        },
        {
          "date": "2024-03-13",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-002-608.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/23-002-608"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 45 seats won",
          "detail": "Aspire 24, Labour Party 15, Labour and Co-operative Party 4, Conservative and Unionist Party 1, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.tower-hamlets.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": true,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 9.9,
        "perResident": {
          "culture-leisure.parks": 9,
          "environment.street-cleaning": 42.77,
          "highways-transport.maintenance": 2.13,
          "education": 1486.53,
          "childrens-social-care": 327.19,
          "adult-social-care": 565.72,
          "public-health": 157.32,
          "housing": 137.38,
          "highways-transport": -21.12,
          "environment": 178.64,
          "culture-leisure": 43.96,
          "planning-development": 44.19,
          "central": 26.23,
          "police": 3.57
        }
      }
    },
    {
      "code": "E08000009",
      "name": "Trafford",
      "nation": "England",
      "slug": "trafford",
      "url": "/council-tax/england/trafford/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2291.7,
        "changePercent": 8,
        "previousBandD": 2122.54,
        "perHead": 776,
        "population": 240981
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 101,
        "decided": 71,
        "investigated": 11,
        "upheld": 9,
        "rate": 82,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 11,
        "compliance": 100,
        "upheldPer100k": 3.7,
        "previous": {
          "year": "2024-25",
          "decided": 75,
          "rate": 80
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 223248,
        "reserves": 73448,
        "reservesPct": 32.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 32
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 402455,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 104404,
        "borrowingPerDwelling": 3855
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2023-01-31",
          "url": "https://reports.ofsted.gov.uk/provider/44/358"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-08-12",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/trafford-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 6,
          "bc": 6,
          "unclassified": 15
        },
        "recycling": {
          "year": "2024-25",
          "rate": 57.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 91.9,
          "nonMajor": 92.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 21 seats won",
          "detail": "Labour Party 7, Conservative and Unionist Party 5, Green Party 4, Liberal Democrats 2, Reform UK 2, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.trafford.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,292, up 8.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-04-01",
          "kind": "referendum-limit",
          "title": "Council tax referendum limit for 2026-27 set at 7.5%",
          "detail": "Set for this council in the government’s referendum principles report, above the standard limit.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://assets.publishing.service.gov.uk/media/6989c723d3f57710b50a9bb4/Council_Tax_Referendum_Principles_Report_2026-27.pdf"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£12.65m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2025-04-01",
          "kind": "referendum-limit",
          "title": "Council tax referendum limit for 2025-26 set at 7.5%",
          "detail": "Set for this council in the government’s referendum principles report, above the standard limit.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://assets.publishing.service.gov.uk/media/67a0d24b1f9e7f7dcc7b3fdb/The_Referendums_Relating_to_Council_Tax_Increases__Principles___England__Report_2025-26_web.pdf"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£9.6m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-12-18",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-019-685.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/23-019-685"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 21 seats won",
          "detail": "Labour Party 13, Conservative and Unionist Party 2, Green Party 2, Labour and Co-operative Party 2, Liberal Democrats 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.trafford.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 63 seats won",
          "detail": "Labour Party 41, Conservative and Unionist Party 10, Green Party 6, Liberal Democrats 6",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.trafford.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 22 seats won",
          "detail": "Labour Party 14, Conservative and Unionist Party 3, Green Party 2, Liberal Democrats 2, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.trafford.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2025-26",
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 20.1,
        "perResident": {
          "culture-leisure.parks": 13.28,
          "environment.street-cleaning": 14.05,
          "highways-transport.maintenance": 9.25,
          "education": 1033.55,
          "childrens-social-care": 251.01,
          "adult-social-care": 445.33,
          "public-health": 57.78,
          "housing": 19.27,
          "highways-transport": 13.68,
          "environment": 45.41,
          "culture-leisure": 38.53,
          "planning-development": 24.77,
          "central": 91.02,
          "other": -1.93
        }
      }
    },
    {
      "code": "E07000116",
      "name": "Tunbridge Wells",
      "nation": "England",
      "slug": "tunbridge-wells",
      "url": "/council-tax/england/tunbridge-wells/",
      "tier": "district",
      "county": "Kent County Council",
      "countyCode": "E10000016",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2446.15,
        "changePercent": 4.2,
        "previousBandD": 2347.2,
        "perHead": 1011,
        "population": 120098
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 14,
        "decided": 9,
        "investigated": 1,
        "upheld": 0,
        "rate": 0,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 14,
          "rate": null
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 21143,
        "reserves": 18570,
        "reservesPct": 87.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 115.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 53066,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 51.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 88.6,
          "nonMajor": 95.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 15 seats won",
          "detail": "Liberal Democrats 11, Conservative and Unionist Party 2, Independents for Tunbridge Wells 1, Tunbridge Wells Alliance 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.tunbridge-wells.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,446, up 4.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-11-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 39 seats won",
          "detail": "Liberal Democrats 22, Conservative and Unionist Party 7, Labour Party 4, Tunbridge Wells Alliance 4, Independents for Tunbridge Wells 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.tunbridge-wells.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Liberal Democrats 5, Tunbridge Wells Alliance 5, Labour Party 3, Conservative and Unionist Party 2, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.tunbridge-wells.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Liberal Democrats 6, Tunbridge Wells Alliance 5, Labour Party 3, Conservative and Unionist Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.tunbridge-wells.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13,
        "perResident": {
          "culture-leisure.parks": 18.57,
          "environment.street-cleaning": 11.01,
          "housing": 26.94,
          "highways-transport": -38.75,
          "environment": 22.97,
          "culture-leisure": 42.27,
          "planning-development": 40.63,
          "central": 32.3
        }
      }
    },
    {
      "code": "E07000077",
      "name": "Uttlesford",
      "nation": "England",
      "slug": "uttlesford",
      "url": "/council-tax/england/uttlesford/",
      "tier": "district",
      "county": "Essex County Council",
      "countyCode": "E10000012",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2333.82,
        "changePercent": 4.3,
        "previousBandD": 2237.45,
        "perHead": 999,
        "population": 96762
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 25,
        "decided": 19,
        "investigated": 2,
        "upheld": 1,
        "rate": 50,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": null,
        "upheldPer100k": 1.1,
        "previous": {
          "year": "2024-25",
          "decided": 17,
          "rate": 75
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 4,
        "findings": 10,
        "severe": 0,
        "maladministrationRate": 100,
        "landlordName": "Uttlesford District Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 17522,
        "reserves": 27219,
        "reservesPct": 155.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 173.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 300919,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 40948,
        "borrowingPerDwelling": 7349
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 50.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 96.7,
          "nonMajor": 83.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,334, up 4.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 39 seats won",
          "detail": "Residents for Uttlesford 22, Conservative and Unionist Party 11, Liberal Democrats 4, Independent 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.uttlesford.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13.8,
        "perResident": {
          "culture-leisure.parks": 3.44,
          "environment.street-cleaning": 8.48,
          "public-health": 1.11,
          "housing": 15.95,
          "highways-transport": -10.13,
          "environment": 66.25,
          "culture-leisure": 20.62,
          "planning-development": 29.38,
          "central": 44.77
        }
      }
    },
    {
      "code": "W06000014",
      "name": "Vale of Glamorgan",
      "nation": "Wales",
      "slug": "vale-of-glamorgan",
      "url": "/council-tax/wales/vale-of-glamorgan/",
      "tier": "wales",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2231.54,
        "changePercent": 6.57,
        "previousBandD": null,
        "perHead": 1104,
        "population": 135362
      },
      "complaints": {
        "body": "PSOW",
        "sourceId": "psow",
        "year": "2024-25",
        "received": null,
        "decided": 63,
        "investigated": null,
        "upheld": 12,
        "rate": 19,
        "rateLabel": "Share of closed complaints where the Ombudsman intervened (early resolution, settlement or an upheld report), counted by this site from the case-level open data",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": null,
        "sourceId": null,
        "netRevenueExpenditure": null,
        "reserves": null,
        "reservesPct": null,
        "previous": null,
        "reservesDefinition": "The Welsh Government publishes council reserves as a PDF report only, so no figure is shown here",
        "borrowing": 178464,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 71.1,
          "measure": "Municipal waste reused, recycled or composted (the statutory target measure)",
          "sourceId": "recycling-wales"
        },
        "planning": {
          "period": "January to March 2026",
          "major": null,
          "nonMajor": 96.7,
          "measure": "Share of planning applications determined within the statutory or an agreed time, in one quarter",
          "sourceId": "planning-wales"
        }
      },
      "events": [
        {
          "date": "2026-08-03",
          "kind": "audit",
          "title": "Audit Wales report: Scrutiny Arrangements",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/vale-glamorgan-council-scrutiny-arrangements"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,232, up 6.6% on the year before",
          "sourceName": "Welsh Government",
          "url": "https://www.gov.wales/council-tax-levels"
        },
        {
          "date": "2025-06-04",
          "kind": "audit",
          "title": "Annual Audit Summary 2024",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/vale-glamorgan-council-annual-audit-summary-2024"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 54 seats won",
          "detail": "Labour Party 25, Conservative and Unionist Party 13, Plaid Cymru - The Party of Wales 8, Independent 4, Llantwit First Independents 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.the-vale-of-glamorgan.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 14.5,
        "perResident": {
          "culture-leisure.parks": 27.49,
          "environment.street-cleaning": 21.39,
          "highways-transport.maintenance": 40.99,
          "education": 1349.06,
          "childrens-social-care": 288.43,
          "adult-social-care": 572.51,
          "housing": 276.67,
          "highways-transport": 104.21,
          "environment": 134.83,
          "culture-leisure": 55.79,
          "planning-development": 52.58,
          "central": 29.06
        }
      }
    },
    {
      "code": "E07000180",
      "name": "Vale of White Horse",
      "nation": "England",
      "slug": "vale-of-white-horse",
      "url": "/council-tax/england/vale-of-white-horse/",
      "tier": "district",
      "county": "Oxfordshire County Council",
      "countyCode": "E10000025",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2577.44,
        "changePercent": 4.9,
        "previousBandD": 2456.82,
        "perHead": 1011,
        "population": 152217
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 10,
        "decided": 14,
        "investigated": 4,
        "upheld": 3,
        "rate": 75,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 2,
        "previous": {
          "year": "2024-25",
          "decided": 8,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 17212,
        "reserves": 35930,
        "reservesPct": 208.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 217.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 64847,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 58.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 96.5,
          "nonMajor": 95.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,577, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Bishop Fleming Audit Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 38 seats won",
          "detail": "Liberal Democrats 34, Green Party 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.vale-of-white-horse.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 16.5,
        "perResident": {
          "culture-leisure.parks": 9.69,
          "environment.street-cleaning": 15.03,
          "housing": 22.42,
          "highways-transport": 0.68,
          "environment": 64.25,
          "culture-leisure": 5.28,
          "planning-development": 29.45,
          "central": 36.82
        }
      }
    },
    {
      "code": "E08000036",
      "name": "Wakefield",
      "nation": "England",
      "slug": "wakefield",
      "url": "/council-tax/england/wakefield/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2296.89,
        "changePercent": 5.1,
        "previousBandD": 2185.93,
        "perHead": 671,
        "population": 369450
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 120,
        "decided": 92,
        "investigated": 6,
        "upheld": 5,
        "rate": 83,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.4,
        "previous": {
          "year": "2024-25",
          "decided": 66,
          "rate": 60
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 339692,
        "reserves": 63576,
        "reservesPct": 18.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 19.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 340192,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 165267,
        "borrowingPerDwelling": 2058
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2025-07-18",
          "url": "https://reports.ofsted.gov.uk/provider/44/384"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2025-09-03",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/wakefield-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 3,
          "unclassified": 18
        },
        "recycling": {
          "year": "2024-25",
          "rate": 48.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 93.9,
          "nonMajor": 90.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 63 seats won",
          "detail": "Reform UK 58, Liberal Democrats 2, Conservative and Unionist Party 1, Green Party 1, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wakefield.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,297, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 22 seats won",
          "detail": "Labour Party 19, Labour and Co-operative Party 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wakefield.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 21 seats won",
          "detail": "Labour Party 14, Labour and Co-operative Party 6, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wakefield.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 21 seats won",
          "detail": "Labour Party 17, Conservative and Unionist Party 3, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wakefield.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 17.9,
        "perResident": {
          "culture-leisure.parks": 24.45,
          "environment.street-cleaning": 17.32,
          "highways-transport.maintenance": 14.08,
          "education": 641,
          "childrens-social-care": 272.14,
          "adult-social-care": 464.69,
          "public-health": 92.67,
          "housing": 29.67,
          "highways-transport": 24.85,
          "environment": 118.88,
          "culture-leisure": 86.01,
          "planning-development": 24.21,
          "central": 60.56
        }
      }
    },
    {
      "code": "E08000030",
      "name": "Walsall",
      "nation": "England",
      "slug": "walsall",
      "url": "/council-tax/england/walsall/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2627.48,
        "changePercent": 5.2,
        "previousBandD": 2498.27,
        "perHead": 676,
        "population": 295722
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 108,
        "decided": 82,
        "investigated": 14,
        "upheld": 11,
        "rate": 79,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 9,
        "compliance": 100,
        "upheldPer100k": 3.7,
        "previous": {
          "year": "2024-25",
          "decided": 79,
          "rate": 88
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 318904,
        "reserves": 149007,
        "reservesPct": 46.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 53.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 398551,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 118719,
        "borrowingPerDwelling": 3357
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2025-07-08",
          "url": "https://reports.ofsted.gov.uk/provider/44/335"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-01-23",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/walsall-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 1,
          "unclassified": 20
        },
        "recycling": {
          "year": "2024-25",
          "rate": 32.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 88.2,
          "nonMajor": 92.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 60 seats won",
          "detail": "Reform UK 40, Conservative and Unionist Party 10, Walsall Community Independents Party 8, Independent 1, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.walsall.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,627, up 5.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-11-28",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 20 seats won",
          "detail": "Conservative and Unionist Party 12, Labour Party 5, Independent 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.walsall.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 20 seats won",
          "detail": "Conservative and Unionist Party 13, Labour Party 7",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.walsall.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 21 seats won",
          "detail": "Conservative and Unionist Party 13, Labour Party 8",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.walsall.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 18.4,
        "perResident": {
          "culture-leisure.parks": 11.19,
          "environment.street-cleaning": 16.6,
          "highways-transport.maintenance": 22.24,
          "education": 869.11,
          "childrens-social-care": 390.29,
          "adult-social-care": 500.55,
          "public-health": 81.44,
          "housing": 38.99,
          "highways-transport": 50.67,
          "environment": 99.48,
          "culture-leisure": 52.8,
          "planning-development": 46.08,
          "central": 77.13,
          "other": 0.62
        }
      }
    },
    {
      "code": "E09000031",
      "name": "Waltham Forest",
      "nation": "England",
      "slug": "waltham-forest",
      "url": "/council-tax/england/waltham-forest/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2386.96,
        "changePercent": 4.8,
        "previousBandD": 2277.65,
        "perHead": 698,
        "population": 283713
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 255,
        "decided": 211,
        "investigated": 51,
        "upheld": 45,
        "rate": 88,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 20,
        "compliance": 100,
        "upheldPer100k": 16.1,
        "previous": {
          "year": "2024-25",
          "decided": 160,
          "rate": 70
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 31,
        "findings": 81,
        "severe": 2,
        "maladministrationRate": 56,
        "landlordName": "London Borough of Waltham Forest"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 277423,
        "reserves": 64105,
        "reservesPct": 23.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 26.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 535049,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 111082,
        "borrowingPerDwelling": 4817
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-08-20",
          "url": "https://reports.ofsted.gov.uk/provider/44/320"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-11-21",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/waltham-forest"
        },
        "roads": {
          "year": "2024-25",
          "a": 7,
          "bc": 15,
          "unclassified": 24
        },
        "recycling": {
          "year": "2024-25",
          "rate": 33.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 93.1,
          "nonMajor": 85.9,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 60 seats won",
          "detail": "Green Party 31, Conservative and Unionist Party 14, Labour and Co-operative Party 8, Labour Party 7",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.waltham-forest.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,387, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£19.0m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2025-06-30",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, other",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-010-138.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/other/24-010-138"
        },
        {
          "date": "2025-06-09",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-000-033.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/24-000-033"
        },
        {
          "date": "2024-01-25",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-012-789.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/22-012-789"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 60 seats won",
          "detail": "Labour Party 31, Labour and Co-operative Party 16, Conservative and Unionist Party 13",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.waltham-forest.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 15.2,
        "perResident": {
          "culture-leisure.parks": 10.73,
          "environment.street-cleaning": 30.33,
          "highways-transport.maintenance": 14.47,
          "education": 1054.66,
          "childrens-social-care": 245.08,
          "adult-social-care": 439.17,
          "public-health": 74.36,
          "housing": 143.08,
          "highways-transport": 11.46,
          "environment": 95.37,
          "culture-leisure": 32.02,
          "planning-development": 22.42,
          "central": 105.36
        }
      }
    },
    {
      "code": "E09000032",
      "name": "Wandsworth",
      "nation": "England",
      "slug": "wandsworth",
      "url": "/council-tax/england/wandsworth/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1028.21,
        "changePercent": 3.1,
        "previousBandD": 997.75,
        "perHead": 448,
        "population": 339859
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 209,
        "decided": 141,
        "investigated": 21,
        "upheld": 15,
        "rate": 71,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 20,
        "compliance": 100,
        "upheldPer100k": 4.4,
        "previous": {
          "year": "2024-25",
          "decided": 140,
          "rate": 78
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 33,
        "findings": 88,
        "severe": 1,
        "maladministrationRate": 65.5,
        "landlordName": "London Borough of Wandsworth"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 268249,
        "reserves": 356819,
        "reservesPct": 133,
        "previous": {
          "year": "2024-25",
          "reservesPct": 168.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 1180,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 158487,
        "borrowingPerDwelling": 7
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2026-05-18",
          "url": "https://reports.ofsted.gov.uk/provider/44/212"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-09-03",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/wandsworth-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 9,
          "bc": null,
          "unclassified": null
        },
        "recycling": {
          "year": "2024-25",
          "rate": 27.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 92.3,
          "nonMajor": 90.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 58 seats won",
          "detail": "Conservative and Unionist Party 29, Labour Party 25, Labour and Co-operative Party 3, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wandsworth.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,028, up 3.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-23",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-01-14",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-015-134.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/22-015-134"
        },
        {
          "date": "2023-12-14",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-015-117.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/22-015-117"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 58 seats won",
          "detail": "Labour Party 33, Conservative and Unionist Party 22, Labour and Co-operative Party 2, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wandsworth.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 7.3,
        "perResident": {
          "culture-leisure.parks": 23.34,
          "environment.street-cleaning": 18,
          "highways-transport.maintenance": 15.23,
          "education": 790.52,
          "childrens-social-care": 221.55,
          "adult-social-care": 429.52,
          "public-health": 114.8,
          "housing": 155.59,
          "highways-transport": -27.05,
          "environment": 67.51,
          "culture-leisure": 33.92,
          "planning-development": 26.95,
          "central": 69.88
        }
      }
    },
    {
      "code": "E06000007",
      "name": "Warrington",
      "nation": "England",
      "slug": "warrington",
      "url": "/council-tax/england/warrington/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2447.61,
        "changePercent": 7.3,
        "previousBandD": 2281.4,
        "perHead": 834,
        "population": 215425
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 41,
        "decided": 34,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 45,
          "rate": 83
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 145590,
        "reserves": 102633,
        "reservesPct": 70.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 32.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 1548728,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 97422,
        "borrowingPerDwelling": 15897
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-07-30",
          "url": "https://reports.ofsted.gov.uk/provider/44/877"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": null,
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/warrington-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 1,
          "bc": 1,
          "unclassified": 13
        },
        "recycling": {
          "year": "2024-25",
          "rate": 44,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 95,
          "nonMajor": 94.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,448, up 7.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-04-01",
          "kind": "referendum-limit",
          "title": "Council tax referendum limit for 2026-27 set at 7.5%",
          "detail": "Set for this council in the government’s referendum principles report, above the standard limit.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://assets.publishing.service.gov.uk/media/6989c723d3f57710b50a9bb4/Council_Tax_Referendum_Principles_Report_2026-27.pdf"
        },
        {
          "date": "2026-02-27",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2024-25",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£92.047m (support agreed in-principle); £87.029m (support agreed in-principle for 2025-26)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2025-07-09",
          "kind": "intervention",
          "title": "Directions made under the Local Government Act 1999 (9 July 2025)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/warrington-borough-council-directions-made-under-the-local-government-act-1999-9-july-2025"
        },
        {
          "date": "2025-05-08",
          "kind": "inspection",
          "title": "Best Value Inspection report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/warrington-borough-council-best-value-inspection-report"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 58 seats won",
          "detail": "Labour Party 29, Labour and Co-operative Party 13, Liberal Democrats 12, Independent 3, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.warrington.2024-05-02/"
        },
        {
          "date": "2022-11-29",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, charging",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-000-461.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/charging/20-000-461"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": true,
        "efsThisYear": true,
        "efsYears": [
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 21.9,
        "perResident": {
          "culture-leisure.parks": 17.89,
          "environment.street-cleaning": 7.27,
          "highways-transport.maintenance": 11.98,
          "education": 792.19,
          "childrens-social-care": 285.96,
          "adult-social-care": 565.19,
          "public-health": 65.95,
          "housing": 17.31,
          "highways-transport": 47.36,
          "environment": 68.8,
          "culture-leisure": 59.32,
          "planning-development": -7.77,
          "central": 169.3
        }
      }
    },
    {
      "code": "E07000222",
      "name": "Warwick",
      "nation": "England",
      "slug": "warwick",
      "url": "/council-tax/england/warwick/",
      "tier": "district",
      "county": "Warwickshire County Council",
      "countyCode": "E10000031",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2461.55,
        "changePercent": 4.5,
        "previousBandD": 2356.53,
        "perHead": 936,
        "population": 157925
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 27,
        "decided": 17,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.6,
        "previous": {
          "year": "2024-25",
          "decided": 11,
          "rate": 67
        }
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 23077,
        "reserves": 26326,
        "reservesPct": 114.1,
        "previous": {
          "year": "2023-24",
          "reservesPct": 78.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 296588,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 69979,
        "borrowingPerDwelling": 4238
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 57.3,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 93.9,
          "nonMajor": 94.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,462, up 4.5% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Azets Audit Services Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 44 seats won",
          "detail": "Green Party 14, Labour Party 11, Liberal Democrats 10, Conservative and Unionist Party 6, Whitnash Residents Association 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.warwick.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 11.3,
        "perResident": {
          "culture-leisure.parks": 15.32,
          "environment.street-cleaning": 14.01,
          "highways-transport.maintenance": 0.66,
          "public-health": 0.26,
          "housing": 16.13,
          "highways-transport": -13.7,
          "environment": 61.1,
          "culture-leisure": 31.43,
          "planning-development": 31.27,
          "central": 33.44
        }
      }
    },
    {
      "code": "E07000103",
      "name": "Watford",
      "nation": "England",
      "slug": "watford",
      "url": "/council-tax/england/watford/",
      "tier": "district",
      "county": "Hertfordshire County Council",
      "countyCode": "E10000015",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2446.7,
        "changePercent": 4.4,
        "previousBandD": 2343.38,
        "perHead": 811,
        "population": 107658
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 17,
        "decided": 19,
        "investigated": 3,
        "upheld": 2,
        "rate": 67,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1.9,
        "previous": {
          "year": "2024-25",
          "decided": 20,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 29872,
        "reserves": 70447,
        "reservesPct": 235.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 369.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 36250,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 43472,
        "borrowingPerDwelling": 834
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 48.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 84.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Liberal Democrats 12",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.watford.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,447, up 4.4% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Azets Audit Services Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Liberal Democrats 11, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.watford.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Liberal Democrats 9, Labour Party 2, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.watford.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Liberal Democrats 10, Labour and Co-operative Party 1, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.watford.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 12.8,
        "perResident": {
          "culture-leisure.parks": 25.39,
          "environment.street-cleaning": 25.25,
          "public-health": 0.14,
          "housing": 54.28,
          "highways-transport": 5.59,
          "environment": 60.68,
          "culture-leisure": 38.06,
          "planning-development": 14.45,
          "central": 87.37
        }
      }
    },
    {
      "code": "E07000216",
      "name": "Waverley",
      "nation": "England",
      "slug": "waverley",
      "url": "/council-tax/england/waverley/",
      "tier": "district",
      "county": "Surrey County Council",
      "countyCode": "E10000030",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2604.87,
        "changePercent": 4.9,
        "previousBandD": 2483.85,
        "perHead": 1139,
        "population": 137218
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 17,
        "decided": 15,
        "investigated": 2,
        "upheld": 2,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 100,
        "compliance": null,
        "upheldPer100k": 1.5,
        "previous": {
          "year": "2024-25",
          "decided": 17,
          "rate": 75
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 8,
        "findings": 17,
        "severe": 0,
        "maladministrationRate": 82.4,
        "landlordName": "Waverley Borough Council"
      },
      "finance": {
        "year": "2024-25",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 11987,
        "reserves": 26552,
        "reservesPct": 221.5,
        "previous": {
          "year": "2023-24",
          "reservesPct": 155.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 130506,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 57835,
        "borrowingPerDwelling": 2257
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 55.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 87.5,
          "nonMajor": 96.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2027-04-01",
          "kind": "reorganisation",
          "title": "Council to be replaced",
          "detail": "From 2027 this area becomes part of West Surrey, a new unitary council that will also take over Surrey County Council’s services in the area.",
          "sourceName": "legislation.gov.uk, SI 2026/264, the Surrey (Structural Changes) Order 2026",
          "url": "https://www.legislation.gov.uk/uksi/2026/264"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,605, up 4.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-11-28",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 50 seats won",
          "detail": "Liberal Democrats 22, Farnham Residents 13, Conservative and Unionist Party 10, Independent 2, Labour Party 2, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.waverley.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 14.7,
        "perResident": {
          "culture-leisure.parks": 13.97,
          "environment.street-cleaning": 10.93,
          "adult-social-care": 0.36,
          "housing": 15.51,
          "highways-transport": -30.89,
          "environment": 55.69,
          "culture-leisure": 17.33,
          "planning-development": 43.01,
          "central": 13.56,
          "other": -5.63
        }
      }
    },
    {
      "code": "E07000065",
      "name": "Wealden",
      "nation": "England",
      "slug": "wealden",
      "url": "/council-tax/england/wealden/",
      "tier": "district",
      "county": "East Sussex County Council",
      "countyCode": "E10000011",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2728.43,
        "changePercent": 4.6,
        "previousBandD": 2608.44,
        "perHead": 1146,
        "population": 168308
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 27,
        "decided": 23,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 15,
          "rate": 0
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 29248,
        "reserves": 74151,
        "reservesPct": 253.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 313.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 51612,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 75482,
        "borrowingPerDwelling": 684
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 47.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 93,
          "nonMajor": 95.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,728, up 4.6% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-01-29",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 44 seats won",
          "detail": "Liberal Democrats 13, Green Party 11, Independent 10, Conservative and Unionist Party 8, Labour Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wealden.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 22.5,
        "perResident": {
          "culture-leisure.parks": 1.39,
          "environment.street-cleaning": 7.11,
          "housing": 29.93,
          "highways-transport": 4.38,
          "environment": 43.24,
          "culture-leisure": 4.23,
          "planning-development": 24.29,
          "central": 62.06
        }
      }
    },
    {
      "code": "E07000241",
      "name": "Welwyn Hatfield",
      "nation": "England",
      "slug": "welwyn-hatfield",
      "url": "/council-tax/england/welwyn-hatfield/",
      "tier": "district",
      "county": "Hertfordshire County Council",
      "countyCode": "E10000015",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2452.26,
        "changePercent": 5.1,
        "previousBandD": 2333.46,
        "perHead": 897,
        "population": 121748
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 49,
        "decided": 48,
        "investigated": 6,
        "upheld": 5,
        "rate": 83,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 4.1,
        "previous": {
          "year": "2024-25",
          "decided": 35,
          "rate": 80
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 11,
        "findings": 22,
        "severe": 1,
        "maladministrationRate": 77.3,
        "landlordName": "Welwyn Hatfield Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 16241,
        "reserves": 22940,
        "reservesPct": 141.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 123.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 286397,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 50959,
        "borrowingPerDwelling": 5620
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 47.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.6,
          "nonMajor": 94.3,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Liberal Democrats 6, Conservative and Unionist Party 5, Labour Party 3, Reform UK 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.welwyn-hatfield.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,452, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Labour Party 8, Conservative and Unionist Party 4, Liberal Democrats 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.welwyn-hatfield.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Labour Party 6, Liberal Democrats 6, Conservative and Unionist Party 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.welwyn-hatfield.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Liberal Democrats 7, Labour Party 6, Conservative and Unionist Party 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.welwyn-hatfield.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13.2,
        "perResident": {
          "culture-leisure.parks": 18.85,
          "environment.street-cleaning": 21.1,
          "adult-social-care": 0.04,
          "housing": 31.34,
          "highways-transport": 0.18,
          "environment": 65.5,
          "culture-leisure": 35.59,
          "planning-development": -8.44,
          "central": 40.36
        }
      }
    },
    {
      "code": "E06000037",
      "name": "West Berkshire",
      "nation": "England",
      "slug": "west-berkshire",
      "url": "/council-tax/england/west-berkshire/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2505.37,
        "changePercent": 5.1,
        "previousBandD": 2382.84,
        "perHead": 1024,
        "population": 165523
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 79,
        "decided": 48,
        "investigated": 5,
        "upheld": 4,
        "rate": 80,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 2.4,
        "previous": {
          "year": "2024-25",
          "decided": 40,
          "rate": 70
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 162371,
        "reserves": 16721,
        "reservesPct": 10.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 7.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 306090,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 72322,
        "borrowingPerDwelling": 4232
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2025-10-28",
          "url": "https://reports.ofsted.gov.uk/provider/44/869"
        },
        "cqc": {
          "rating": "Good",
          "date": "2024-05-17",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/west-berkshire"
        },
        "roads": {
          "year": "2024-25",
          "a": 4,
          "bc": 3,
          "unclassified": 3
        },
        "recycling": {
          "year": "2024-25",
          "rate": 52.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 86.5,
          "nonMajor": 86.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,505, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£30.0m (support agreed in-principle); Note: For support agreed in-principle for 2025-26, this has been revised to £20.0m (from £3.0m)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£3.0m (support agreed in-principle); This was subsequently revised to £20.0m (support agreed in-principle); £13.0m for 2024-25",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 43 seats won",
          "detail": "Liberal Democrats 29, Conservative and Unionist Party 11, Green Party 2, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.west-berkshire.2023-05-04/"
        },
        {
          "date": "2023-01-11",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, homelessness",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-014-573.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/homelessness/21-014-573"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2025-26",
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 27.4,
        "perResident": {
          "culture-leisure.parks": 14.51,
          "environment.street-cleaning": 21.8,
          "highways-transport.maintenance": 1.2,
          "education": 1071.24,
          "childrens-social-care": 247.68,
          "adult-social-care": 475.73,
          "public-health": 42.5,
          "housing": 35.22,
          "highways-transport": 24.91,
          "environment": 157.4,
          "culture-leisure": 29.69,
          "planning-development": 14.12,
          "central": 58.96
        }
      }
    },
    {
      "code": "E07000047",
      "name": "West Devon",
      "nation": "England",
      "slug": "west-devon",
      "url": "/council-tax/england/west-devon/",
      "tier": "district",
      "county": "Devon County Council",
      "countyCode": "E10000008",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2705.33,
        "changePercent": 5.1,
        "previousBandD": 2574.29,
        "perHead": 1038,
        "population": 58980
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 4,
        "decided": 3,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 6,
          "rate": 50
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 10708,
        "reserves": 14882,
        "reservesPct": 139,
        "previous": {
          "year": "2024-25",
          "reservesPct": 144.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 25625,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 27543,
        "borrowingPerDwelling": 930
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 53.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 91.7,
          "nonMajor": 92.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,705, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-17",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Bishop Fleming Audit Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-06-15",
          "kind": "election",
          "title": "Local election: 2 seats won",
          "detail": "Liberal Democrats 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.west-devon.2023-06-15/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 28 seats won",
          "detail": "Conservative and Unionist Party 10, Independent 10, Green Party 5, Liberal Democrats 2, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.west-devon.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 23.1,
        "perResident": {
          "culture-leisure.parks": 5.31,
          "environment.street-cleaning": 11.28,
          "housing": 38.1,
          "highways-transport": -7.22,
          "environment": 84.55,
          "culture-leisure": 9.51,
          "planning-development": 34.47,
          "central": 45.93
        }
      }
    },
    {
      "code": "S12000039",
      "name": "West Dunbartonshire",
      "nation": "Scotland",
      "slug": "west-dunbartonshire",
      "url": "/council-tax/scotland/west-dunbartonshire/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1681.53,
        "changePercent": 7.8,
        "previousBandD": 1559.86,
        "perHead": 585,
        "population": 88340
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 47,
        "decided": 49,
        "investigated": 3,
        "upheld": 3,
        "rate": 100,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 268983,
        "reserves": 12237,
        "reservesPct": 4.5,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 858460,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 38.2,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 63.6,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,682, up 7.8% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2026-02-20",
          "kind": "audit",
          "title": "West Dunbartonshire Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/west-dunbartonshire-council-annual-audit-202425"
        },
        {
          "date": "2018-06-28",
          "kind": "audit",
          "title": "Best Value Assurance Report: West Dunbartonshire Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-assurance-report-west-dunbartonshire-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 8.7,
        "perResident": {
          "culture-leisure.parks": 47.14,
          "highways-transport.maintenance": 10.62,
          "education": 1552,
          "childrens-social-care": 15.62,
          "adult-social-care": 1035.71,
          "housing": 51.71,
          "highways-transport": 56.59,
          "environment": 123.17,
          "culture-leisure": 145.72,
          "planning-development": -10.66,
          "central": 74.99
        }
      }
    },
    {
      "code": "E07000127",
      "name": "West Lancashire",
      "nation": "England",
      "slug": "west-lancashire",
      "url": "/council-tax/england/west-lancashire/",
      "tier": "district",
      "county": "Lancashire County Council",
      "countyCode": "E10000017",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2456.23,
        "changePercent": 4,
        "previousBandD": 2362.12,
        "perHead": 770,
        "population": 123564
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 25,
        "decided": 23,
        "investigated": 7,
        "upheld": 6,
        "rate": 86,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 50,
        "compliance": 100,
        "upheldPer100k": 4.9,
        "previous": {
          "year": "2024-25",
          "decided": 27,
          "rate": 60
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 4,
        "findings": 8,
        "severe": 0,
        "maladministrationRate": 50,
        "landlordName": "West Lancashire Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 17615,
        "reserves": 3306,
        "reservesPct": 18.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 17.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 98212,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 52977,
        "borrowingPerDwelling": 1854
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 43.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 90,
          "nonMajor": 83.9,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 15 seats won",
          "detail": "Reform UK 7, Our West Lancashire 5, Conservative and Unionist Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.west-lancashire.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,456, up 4.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Conservative and Unionist Party 5, Labour and Co-operative Party 5, Labour Party 3, Our West Lancashire 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.west-lancashire.2024-05-02/"
        },
        {
          "date": "2023-06-22",
          "kind": "election",
          "title": "Local election: 3 seats won",
          "detail": "Our West Lancashire 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.west-lancashire.2023-06-22/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 42 seats won",
          "detail": "Conservative and Unionist Party 15, Labour and Co-operative Party 15, Labour Party 11, Our West Lancashire 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.west-lancashire.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Labour Party 8, Conservative and Unionist Party 7, Labour and Co-operative Party 3, Our West Lancashire 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.west-lancashire.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14.4,
        "perResident": {
          "culture-leisure.parks": 4.1,
          "environment.street-cleaning": 0.12,
          "housing": 23.02,
          "highways-transport": -1.95,
          "environment": 97.54,
          "culture-leisure": 14.32,
          "planning-development": 18.98,
          "central": 36.77
        }
      }
    },
    {
      "code": "E07000142",
      "name": "West Lindsey",
      "nation": "England",
      "slug": "west-lindsey",
      "url": "/council-tax/england/west-lindsey/",
      "tier": "district",
      "county": "Lincolnshire County Council",
      "countyCode": "E10000019",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2354.25,
        "changePercent": 3.3,
        "previousBandD": 2279.77,
        "perHead": 792,
        "population": 99716
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 18,
        "decided": 12,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 1,
        "previous": {
          "year": "2024-25",
          "decided": 14,
          "rate": 50
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 16812,
        "reserves": 25385,
        "reservesPct": 151,
        "previous": {
          "year": "2024-25",
          "reservesPct": 148.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 24000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 46950,
        "borrowingPerDwelling": 511
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 39.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 93.5,
          "nonMajor": 96,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,354, up 3.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-11",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 35 seats won",
          "detail": "Liberal Democrats 18, Conservative and Unionist Party 13, Independent 2, Lincolnshire Independents Lincolnshire First 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.west-lindsey.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 18.4,
        "perResident": {
          "culture-leisure.parks": 1.93,
          "environment.street-cleaning": 8.89,
          "housing": 20.67,
          "highways-transport": 0.81,
          "environment": 59.07,
          "culture-leisure": 7.06,
          "planning-development": 23.73,
          "central": 60.7,
          "other": 0.08
        }
      }
    },
    {
      "code": "S12000040",
      "name": "West Lothian",
      "nation": "Scotland",
      "slug": "west-lothian",
      "url": "/council-tax/scotland/west-lothian/",
      "tier": "scotland",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1627.59,
        "changePercent": 7.4,
        "previousBandD": 1515.45,
        "perHead": 590,
        "population": 187240
      },
      "complaints": {
        "body": "SPSO",
        "sourceId": "spso",
        "year": "2025-26",
        "received": 79,
        "decided": 78,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Share of investigations fully or partly upheld",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": "2024-25",
        "sourceId": "scotland-finance",
        "netRevenueExpenditure": 492491,
        "reserves": 31480,
        "reservesPct": 6.4,
        "previous": null,
        "reservesDefinition": "General fund reserves (including amounts earmarked within it) at 31 March, as a share of general fund net revenue expenditure",
        "borrowing": 683347,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024",
          "rate": 49.3,
          "measure": "Household waste recycled, calendar year",
          "sourceId": "recycling-scotland"
        },
        "planning": {
          "period": "2024-25",
          "major": null,
          "nonMajor": 80.3,
          "measure": "Share of local applications decided within two months, without processing agreements",
          "sourceId": "planning-scotland"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,628, up 7.4% on the year before",
          "sourceName": "Scottish Government",
          "url": "https://www.gov.scot/publications/council-tax-datasets/"
        },
        {
          "date": "2025-10-17",
          "kind": "audit",
          "title": "West Lothian Council annual audit 2024/25",
          "sourceName": "Audit Scotland",
          "url": "https://audit.scot/publications/west-lothian-council-annual-audit-202425"
        },
        {
          "date": "2017-11-23",
          "kind": "audit",
          "title": "Best Value Assurance Report: West Lothian Council",
          "sourceName": "Accounts Commission",
          "url": "https://audit.scot/publications/best-value-assurance-report-west-lothian-council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 12.1,
        "perResident": {
          "culture-leisure.parks": 25.22,
          "highways-transport.maintenance": 30.18,
          "education": 1480.61,
          "childrens-social-care": 174.86,
          "adult-social-care": 561.23,
          "housing": 44.06,
          "highways-transport": 79.35,
          "environment": 122.07,
          "culture-leisure": 68.6,
          "planning-development": 30.1,
          "central": 78.56,
          "other": -9.18
        }
      }
    },
    {
      "code": "E06000062",
      "name": "West Northamptonshire",
      "nation": "England",
      "slug": "west-northamptonshire",
      "url": "/council-tax/england/west-northamptonshire/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2486.66,
        "changePercent": 5.3,
        "previousBandD": 2362.51,
        "perHead": 827,
        "population": 444218
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 233,
        "decided": 173,
        "investigated": 50,
        "upheld": 45,
        "rate": 90,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 9,
        "compliance": 100,
        "upheldPer100k": 10.2,
        "previous": {
          "year": "2024-25",
          "decided": 130,
          "rate": 89
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 12,
        "findings": 29,
        "severe": 2,
        "maladministrationRate": 88.5,
        "landlordName": "West Northamptonshire Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 404399,
        "reserves": 92046,
        "reservesPct": 22.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 24.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 833068,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 186485,
        "borrowingPerDwelling": 4467
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2022-11-25",
          "url": "https://reports.ofsted.gov.uk/provider/44/941"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-01-28",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/west-northamptonshire"
        },
        "roads": {
          "year": "2024-25",
          "a": 4,
          "bc": 16,
          "unclassified": 16
        },
        "recycling": {
          "year": "2024-25",
          "rate": 44.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 92.4,
          "nonMajor": 87.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,487, up 5.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-05-01",
          "kind": "election",
          "title": "Local election: 76 seats won",
          "detail": "Reform UK 42, Conservative and Unionist Party 17, Labour Party 7, Liberal Democrats 6, Labour and Co-operative Party 2, Independent 1, Independent Network 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.west-northamptonshire.2025-05-01/"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2024-25",
          "detail": "£6.52m",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2024-25"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2023-24",
          "detail": "£6.6m agreed in-principle for 2023-24, then subsequently reprofiled to £6.52m for 2024-25",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2023-24"
        },
        {
          "date": "2023-02-15",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-018-799.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/21-018-799"
        },
        {
          "date": "2021-04-01",
          "kind": "reorganisation",
          "title": "West Northamptonshire council created",
          "detail": "Replaced Northamptonshire County Council (in part), Daventry, Northampton, South Northamptonshire.",
          "sourceName": "legislation.gov.uk, SI 2020/156",
          "url": "https://www.legislation.gov.uk/uksi/2020/156"
        },
        {
          "date": "2018-07-24",
          "kind": "s114",
          "title": "Section 114(3) report issued by Northamptonshire County Council",
          "sourceName": "Northamptonshire County Council (archived copy)",
          "url": "https://web.archive.org/web/20220619151412/https://www.northamptonshire.gov.uk/news/council-news/Pages/northamptonshire-county-council-issues-second-section-114-notice.aspx",
          "via": "Northamptonshire County Council, a predecessor council"
        },
        {
          "date": "2018-02-02",
          "kind": "s114",
          "title": "Section 114(3) report issued by Northamptonshire County Council",
          "sourceName": "Northamptonshire County Council (archived copy)",
          "url": "https://web.archive.org/web/20180424060334/http://www3.northamptonshire.gov.uk/news/council-news/Pages/immediate-spending-controls-put-in-place-at-northamptonshire-county-council.aspx",
          "via": "Northamptonshire County Council, a predecessor council"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": [
          "2023-24",
          "2024-25"
        ]
      },
      "predecessors": {
        "names": [
          "Northamptonshire County Council (in part)",
          "Daventry",
          "Northampton",
          "South Northamptonshire"
        ],
        "date": "2021-04-01",
        "order": "SI 2020/156",
        "url": "https://www.legislation.gov.uk/uksi/2020/156"
      },
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 27.1,
        "perResident": {
          "culture-leisure.parks": 6.84,
          "environment.street-cleaning": 8.27,
          "highways-transport.maintenance": 17.35,
          "education": 677.43,
          "childrens-social-care": 288.41,
          "adult-social-care": 405.53,
          "public-health": 62.27,
          "housing": 43.05,
          "highways-transport": 49.62,
          "environment": 97.07,
          "culture-leisure": 20.53,
          "planning-development": 25.06,
          "central": 50.46,
          "other": 11.26
        }
      }
    },
    {
      "code": "E07000181",
      "name": "West Oxfordshire",
      "nation": "England",
      "slug": "west-oxfordshire",
      "url": "/council-tax/england/west-oxfordshire/",
      "tier": "district",
      "county": "Oxfordshire County Council",
      "countyCode": "E10000025",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2566.95,
        "changePercent": 5,
        "previousBandD": 2443.88,
        "perHead": 1048,
        "population": 121412
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 10,
        "decided": 13,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.8,
        "previous": {
          "year": "2024-25",
          "decided": 11,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 14754,
        "reserves": 36170,
        "reservesPct": 245.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 206.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 54237,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 57,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 92.1,
          "nonMajor": 96.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Conservative and Unionist Party 7, Liberal Democrats 7, Green Party 1, Reform UK 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.west-oxfordshire.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,567, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-06",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Bishop Fleming Audit Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 17 seats won",
          "detail": "Liberal Democrats 7, Conservative and Unionist Party 4, Labour and Co-operative Party 3, Green Party 2, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.west-oxfordshire.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Liberal Democrats 6, Conservative and Unionist Party 5, Labour and Co-operative Party 2, Labour Party 2, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.west-oxfordshire.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Liberal Democrats 8, Conservative and Unionist Party 4, Labour and Co-operative Party 3, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.west-oxfordshire.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13.2,
        "perResident": {
          "culture-leisure.parks": 5.73,
          "environment.street-cleaning": 7.81,
          "housing": 20.67,
          "highways-transport": 1.87,
          "environment": 61.74,
          "culture-leisure": -9.03,
          "planning-development": 15.28,
          "central": 38
        }
      }
    },
    {
      "code": "E07000245",
      "name": "West Suffolk",
      "nation": "England",
      "slug": "west-suffolk",
      "url": "/council-tax/england/west-suffolk/",
      "tier": "district",
      "county": "Suffolk County Council",
      "countyCode": "E10000029",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2351.47,
        "changePercent": 4.8,
        "previousBandD": 2243,
        "perHead": 755,
        "population": 189407
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 18,
        "decided": 19,
        "investigated": 1,
        "upheld": 0,
        "rate": 0,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 19,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 30847,
        "reserves": 58141,
        "reservesPct": 188.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 212.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 8875,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 84664,
        "borrowingPerDwelling": 105
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 36.5,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 88,
          "nonMajor": 83.9,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,351, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-01-21",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 60 seats won",
          "detail": "Conservative and Unionist Party 24, Labour Party 17, West Suffolk Independents 9, Independent 8, Green Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.west-suffolk.2023-05-04/"
        },
        {
          "date": "2019-04-01",
          "kind": "reorganisation",
          "title": "West Suffolk council created",
          "detail": "Replaced Forest Heath, St Edmundsbury.",
          "sourceName": "legislation.gov.uk, SI 2018/639",
          "url": "https://www.legislation.gov.uk/uksi/2018/639"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": {
        "names": [
          "Forest Heath",
          "St Edmundsbury"
        ],
        "date": "2019-04-01",
        "order": "SI 2018/639",
        "url": "https://www.legislation.gov.uk/uksi/2018/639"
      },
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 10.8,
        "perResident": {
          "culture-leisure.parks": 11.84,
          "environment.street-cleaning": 16.28,
          "highways-transport.maintenance": 6.12,
          "housing": 25.03,
          "highways-transport": -17.96,
          "environment": 63.29,
          "culture-leisure": 28.15,
          "planning-development": 14.89,
          "central": 35.54
        }
      }
    },
    {
      "code": "E09000033",
      "name": "Westminster",
      "nation": "England",
      "slug": "westminster",
      "url": "/council-tax/england/westminster/",
      "tier": "london",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1049.55,
        "changePercent": 3,
        "previousBandD": 1019,
        "perHead": 765,
        "population": 212367
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 161,
        "decided": 141,
        "investigated": 19,
        "upheld": 18,
        "rate": 95,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 88,
        "satisfactoryRemedy": 33,
        "compliance": 100,
        "upheldPer100k": 8.6,
        "previous": {
          "year": "2024-25",
          "decided": 116,
          "rate": 68
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 62,
        "findings": 151,
        "severe": 2,
        "maladministrationRate": 55.2,
        "landlordName": "City of Westminster Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 266103,
        "reserves": 265321,
        "reservesPct": 99.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 136.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 550977,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 132419,
        "borrowingPerDwelling": 4161
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 1717,
        "previousYear": "2024-25",
        "previousOver": 1543,
        "allowances": 1136000,
        "previousAllowances": 1099000,
        "allowancesText": "The Council paid allowances to its members of £1.136m in 2025/26 (£1.099m in 2024/25). Allowances 1,136 (1,099); Expenses - (-) £'000",
        "sourceName": "Westminster, Annual Accounts 2025/2026 (annual draft accounts 2025-26)",
        "sourceUrl": "https://www.westminster.gov.uk/sites/default/files/media/documents/annual-draft-accounts-2025-26.pdf",
        "page": "PDF page 71, Note 10b",
        "lastVerified": "2026-09-24",
        "note": "Note 10b 'Other Employees with Remuneration over £50,000': 'The Council's other employees receiving more than £50,000 remuneration for the year (excluding employer's pension contributions)'. Totals 1,717 (2025/26) and 1,543 (2024/25). Footnote: 'For 2025/26: Five employees had remuneration (basis for Note 10b) of more than £150K but their salaries (basis for Note 10a) are less than £150K. Therefore, persons are included in £150K or above in the banding note but excluded from the senior officer's remuneration note.' The note does not say whether school staff are included."
      },
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2025-01-13",
          "url": "https://reports.ofsted.gov.uk/provider/44/213"
        },
        "cqc": {
          "rating": "Good",
          "date": "2024-11-08",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/westminster-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 6,
          "bc": 12,
          "unclassified": 6
        },
        "recycling": {
          "year": "2024-25",
          "rate": 24.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 92.3,
          "nonMajor": 82.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 54 seats won",
          "detail": "Conservative and Unionist Party 32, Labour Party 22",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.westminster.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,050, up 3.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-11-12",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 54 seats won",
          "detail": "Labour Party 31, Conservative and Unionist Party 23",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.westminster.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 6.1,
        "perResident": {
          "culture-leisure.parks": 20.56,
          "environment.street-cleaning": 159.72,
          "highways-transport.maintenance": 35.57,
          "education": 679.62,
          "childrens-social-care": 310.27,
          "adult-social-care": 532.6,
          "public-health": 202.04,
          "housing": 668.04,
          "highways-transport": -389.96,
          "environment": 377.36,
          "culture-leisure": 80.41,
          "planning-development": 109.97,
          "central": 56.99,
          "other": 19.78
        }
      }
    },
    {
      "code": "E06000064",
      "name": "Westmorland and Furness",
      "nation": "England",
      "slug": "westmorland-and-furness",
      "url": "/council-tax/england/westmorland-and-furness/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2507.99,
        "changePercent": 5,
        "previousBandD": 2389,
        "perHead": 1044,
        "population": 231307
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 50,
        "decided": 46,
        "investigated": 8,
        "upheld": 8,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 13,
        "compliance": 100,
        "upheldPer100k": 3.5,
        "previous": {
          "year": "2024-25",
          "decided": 54,
          "rate": 63
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 268508,
        "reserves": 54802,
        "reservesPct": 20.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 24.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 176279,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 117938,
        "borrowingPerDwelling": 1495
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-07-12",
          "url": "https://reports.ofsted.gov.uk/provider/44/943"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-02-12",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/westmorland-furness"
        },
        "roads": {
          "year": "2024-25",
          "a": 4,
          "bc": 13,
          "unclassified": 27
        },
        "recycling": {
          "year": "2024-25",
          "rate": 50.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 95.9,
          "nonMajor": 91.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,508, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2023-24",
          "detail": "£11.0m",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2023-24"
        },
        {
          "date": "2023-05-15",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, other",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-000-172.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/other/23-000-172"
        },
        {
          "date": "2023-04-01",
          "kind": "reorganisation",
          "title": "Westmorland and Furness council created",
          "detail": "Replaced Cumbria County Council (in part), Barrow-in-Furness, Eden, South Lakeland.",
          "sourceName": "legislation.gov.uk, SI 2022/331",
          "url": "https://www.legislation.gov.uk/uksi/2022/331"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 65 seats won",
          "detail": "Liberal Democrats 36, Labour Party 15, Conservative and Unionist Party 11, Independent 2, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.westmorland-and-furness.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": [
          "2023-24"
        ]
      },
      "predecessors": {
        "names": [
          "Cumbria County Council (in part)",
          "Barrow-in-Furness",
          "Eden",
          "South Lakeland"
        ],
        "date": "2023-04-01",
        "order": "SI 2022/331",
        "url": "https://www.legislation.gov.uk/uksi/2022/331"
      },
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 26.7,
        "perResident": {
          "culture-leisure.parks": 25.37,
          "environment.street-cleaning": 11.59,
          "highways-transport.maintenance": 7.62,
          "education": 842.13,
          "childrens-social-care": 266.77,
          "adult-social-care": 520.04,
          "public-health": 49.38,
          "housing": 17.82,
          "highways-transport": 70.37,
          "environment": 247.47,
          "culture-leisure": 56.52,
          "planning-development": 76.4,
          "central": 9.38
        }
      }
    },
    {
      "code": "E08000010",
      "name": "Wigan",
      "nation": "England",
      "slug": "wigan",
      "url": "/council-tax/england/wigan/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2152.68,
        "changePercent": 6,
        "previousBandD": 2031.28,
        "perHead": 620,
        "population": 347089
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 98,
        "decided": 78,
        "investigated": 12,
        "upheld": 9,
        "rate": 75,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 11,
        "compliance": 100,
        "upheldPer100k": 2.6,
        "previous": {
          "year": "2024-25",
          "decided": 65,
          "rate": 100
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 10,
        "findings": 34,
        "severe": 1,
        "maladministrationRate": 73.5,
        "landlordName": "Wigan Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 323311,
        "reserves": 75157,
        "reservesPct": 23.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 22.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 439391,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 153853,
        "borrowingPerDwelling": 2856
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2025-11-26",
          "url": "https://reports.ofsted.gov.uk/provider/44/359"
        },
        "cqc": {
          "rating": "Outstanding",
          "date": "2026-03-18",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/wigan-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 2,
          "unclassified": 16
        },
        "recycling": {
          "year": "2024-25",
          "rate": 50.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.5,
          "nonMajor": 93.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 25 seats won",
          "detail": "Reform UK 24, Independent Network 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wigan.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,153, up 6.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2024-25",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: yes.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 25 seats won",
          "detail": "Labour Party 17, Labour and Co-operative Party 4, Independent 2, Independent Network 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wigan.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 75 seats won",
          "detail": "Labour Party 64, Independent 5, Independent Network 4, Conservative and Unionist Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wigan.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 26 seats won",
          "detail": "Labour Party 21, Conservative and Unionist Party 2, Independent 1, Independent Network 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wigan.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14.7,
        "perResident": {
          "culture-leisure.parks": 18.47,
          "environment.street-cleaning": 7.97,
          "highways-transport.maintenance": 11.7,
          "education": 1057.71,
          "childrens-social-care": 293.75,
          "adult-social-care": 428.65,
          "public-health": 99.08,
          "housing": 39.7,
          "highways-transport": 21.46,
          "environment": 92.78,
          "culture-leisure": 66.66,
          "planning-development": 28.49,
          "central": 69.41,
          "other": -4.7
        }
      }
    },
    {
      "code": "E06000054",
      "name": "Wiltshire",
      "nation": "England",
      "slug": "wiltshire",
      "url": "/council-tax/england/wiltshire/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2571.78,
        "changePercent": 5.3,
        "previousBandD": 2443.4,
        "perHead": 960,
        "population": 526392
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 134,
        "decided": 103,
        "investigated": 23,
        "upheld": 19,
        "rate": 83,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 11,
        "compliance": 100,
        "upheldPer100k": 3.6,
        "previous": {
          "year": "2024-25",
          "decided": 78,
          "rate": 86
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 444568,
        "reserves": 114370,
        "reservesPct": 25.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 30.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 544963,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 233409,
        "borrowingPerDwelling": 2335
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 878,
        "previousYear": "2024-25",
        "previousOver": 737,
        "allowances": 2487000,
        "previousAllowances": 2419000,
        "allowancesText": "Allowances payable to Members 2,453 (2024-25 2,383); Expenses payable to Members 34 (36); Total 2,487 (2,419) £000",
        "sourceName": "Wiltshire, Statement of accounts 2025-26 subject to audit",
        "sourceUrl": "https://www.wiltshire.gov.uk/media/20783/Statement-of-accounts-2025-26-subject-to-audit/pdf/Statement_of_accounts_2025-26_subject_to_audit.pdf",
        "page": "PDF page 82 (printed page 70), Note 11",
        "lastVerified": "2026-09-24",
        "note": "'The number of other employees receiving more than £50,000 remuneration for the year, excluding pension contributions ... This table also includes the senior officers identified in the notes above.' Totals 878 (2025-26) and 737 (2024-25). The note does not say whether school staff are included."
      },
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2023-12-12",
          "url": "https://reports.ofsted.gov.uk/provider/44/865"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-01-29",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/wiltshire-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 4,
          "bc": 5,
          "unclassified": 3
        },
        "recycling": {
          "year": "2024-25",
          "rate": 41.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 89.1,
          "nonMajor": 95.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,572, up 5.3% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-20",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-05-01",
          "kind": "election",
          "title": "Local election: 98 seats won",
          "detail": "Liberal Democrats 43, Conservative and Unionist Party 37, Reform UK 10, Independent 7, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wiltshire.2025-05-01/"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: no. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 31.4,
        "perResident": {
          "culture-leisure.parks": 7.32,
          "environment.street-cleaning": 4.01,
          "highways-transport.maintenance": 31.92,
          "education": 712.7,
          "childrens-social-care": 192.19,
          "adult-social-care": 444.15,
          "public-health": 44.5,
          "housing": 33.48,
          "highways-transport": 62.57,
          "environment": 107.39,
          "culture-leisure": 43.32,
          "planning-development": 19.07,
          "central": 17.95
        }
      }
    },
    {
      "code": "E07000094",
      "name": "Winchester",
      "nation": "England",
      "slug": "winchester",
      "url": "/council-tax/england/winchester/",
      "tier": "district",
      "county": "Hampshire County Council",
      "countyCode": "E10000014",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2359.76,
        "changePercent": 4.8,
        "previousBandD": 2251.22,
        "perHead": 966,
        "population": 136856
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 16,
        "decided": 15,
        "investigated": 1,
        "upheld": 0,
        "rate": 0,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 15,
          "rate": 50
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 5,
        "findings": 18,
        "severe": 0,
        "maladministrationRate": 50,
        "landlordName": "Winchester City Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 20807,
        "reserves": 56705,
        "reservesPct": 272.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 358.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 159010,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 59149,
        "borrowingPerDwelling": 2688
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 40.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 88.1,
          "nonMajor": 92.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 15 seats won",
          "detail": "Liberal Democrats 13, Green Party 1, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.winchester.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,360, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-13",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Liberal Democrats 11, Conservative and Unionist Party 2, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.winchester.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 16 seats won",
          "detail": "Liberal Democrats 13, Conservative and Unionist Party 2, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.winchester.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 15 seats won",
          "detail": "Liberal Democrats 9, Conservative and Unionist Party 5, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.winchester.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14.4,
        "perResident": {
          "culture-leisure.parks": 13.25,
          "environment.street-cleaning": 10.32,
          "highways-transport.maintenance": 1.7,
          "housing": 20.93,
          "highways-transport": -12.69,
          "environment": 68.09,
          "culture-leisure": 21.34,
          "planning-development": 27.02,
          "central": 37.51
        }
      }
    },
    {
      "code": "E06000040",
      "name": "Windsor and Maidenhead",
      "nation": "England",
      "slug": "windsor-and-maidenhead",
      "url": "/council-tax/england/windsor-and-maidenhead/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 1952.62,
        "changePercent": 7.1,
        "previousBandD": 1823.5,
        "perHead": 883,
        "population": 159776
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 63,
        "decided": 56,
        "investigated": 13,
        "upheld": 12,
        "rate": 92,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 7.5,
        "previous": {
          "year": "2024-25",
          "decided": 52,
          "rate": 87
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 108463,
        "reserves": 34369,
        "reservesPct": 31.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 15.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 235429,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 67663,
        "borrowingPerDwelling": 3479
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-11-19",
          "url": "https://reports.ofsted.gov.uk/provider/44/868"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2024-11-08",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/windsor-maidenhead"
        },
        "roads": {
          "year": "2024-25",
          "a": 6,
          "bc": 6,
          "unclassified": null
        },
        "recycling": {
          "year": "2024-25",
          "rate": 46.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 93.7,
          "nonMajor": 91.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £1,953, up 7.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-04-01",
          "kind": "referendum-limit",
          "title": "Council tax referendum limit for 2026-27 set at 7.5%",
          "detail": "Set for this council in the government’s referendum principles report, above the standard limit.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://assets.publishing.service.gov.uk/media/6989c723d3f57710b50a9bb4/Council_Tax_Referendum_Principles_Report_2026-27.pdf"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£48.754m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2026-02-10",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, school transport",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-023-246.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/school-transport/24-023-246"
        },
        {
          "date": "2025-04-01",
          "kind": "referendum-limit",
          "title": "Council tax referendum limit for 2025-26 set at 9%",
          "detail": "Set for this council in the government’s referendum principles report, above the standard limit.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://assets.publishing.service.gov.uk/media/67a0d24b1f9e7f7dcc7b3fdb/The_Referendums_Relating_to_Council_Tax_Increases__Principles___England__Report_2025-26_web.pdf"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£41.0m (support agreed in-principle); £62.0m for 2024-25",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 41 seats won",
          "detail": "Liberal Democrats 22, Conservative and Unionist Party 7, the Borough first Independents 7, Old Windsor Residents Association 2, West Windsor Residents Association 2, National Flood Prevention Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.windsor-and-maidenhead.2023-05-04/"
        },
        {
          "date": "2023-03-28",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, other",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-012-481.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/other/21-012-481"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2025-26",
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 28.3,
        "perResident": {
          "culture-leisure.parks": 16.24,
          "environment.street-cleaning": 14.95,
          "highways-transport.maintenance": 10.56,
          "education": 723.51,
          "childrens-social-care": 237.85,
          "adult-social-care": 405.62,
          "public-health": 35.93,
          "housing": 51.94,
          "highways-transport": 6.05,
          "environment": 105.27,
          "culture-leisure": 26.82,
          "planning-development": 8.53,
          "central": 70.35
        }
      }
    },
    {
      "code": "E08000015",
      "name": "Wirral",
      "nation": "England",
      "slug": "wirral",
      "url": "/council-tax/england/wirral/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2500.59,
        "changePercent": 5,
        "previousBandD": 2381.66,
        "perHead": 764,
        "population": 329896
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 116,
        "decided": 104,
        "investigated": 28,
        "upheld": 24,
        "rate": 86,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 17,
        "compliance": 100,
        "upheldPer100k": 7.3,
        "previous": {
          "year": "2024-25",
          "decided": 116,
          "rate": 85
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 373206,
        "reserves": 47521,
        "reservesPct": 12.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 13.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 445395,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 152283,
        "borrowingPerDwelling": 2925
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2024-02-02",
          "url": "https://reports.ofsted.gov.uk/provider/44/344"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2025-01-22",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/wirral-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 5,
          "bc": 7,
          "unclassified": 12
        },
        "recycling": {
          "year": "2024-25",
          "rate": 31.1,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 91.1,
          "nonMajor": 94.1,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,501, up 5.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£6.0m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2026-02-23",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£7.5m (support agreed in-principle); £18.641m for 2024-25",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 66 seats won",
          "detail": "Labour Party 30, Conservative and Unionist Party 17, Green Party 13, Liberal Democrats 6",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wirral.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 23 seats won",
          "detail": "Conservative and Unionist Party 8, Labour Party 8, Green Party 4, Liberal Democrats 2, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wirral.2022-05-05/"
        },
        {
          "date": "2022-02-03",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-000-181.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/21-000-181"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2025-26",
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 17.7,
        "perResident": {
          "culture-leisure.parks": 16.4,
          "environment.street-cleaning": 17.48,
          "highways-transport.maintenance": 17.39,
          "education": 994,
          "childrens-social-care": 321.65,
          "adult-social-care": 546.34,
          "public-health": 125.09,
          "housing": 48.38,
          "highways-transport": 35.11,
          "environment": 56.9,
          "culture-leisure": 49.65,
          "planning-development": 26.1,
          "central": 61.84,
          "other": -0.8
        }
      }
    },
    {
      "code": "E07000217",
      "name": "Woking",
      "nation": "England",
      "slug": "woking",
      "url": "/council-tax/england/woking/",
      "tier": "district",
      "county": "Surrey County Council",
      "countyCode": "E10000030",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2598.04,
        "changePercent": 4.7,
        "previousBandD": 2482.03,
        "perHead": 1067,
        "population": 106197
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 23,
        "decided": 17,
        "investigated": 3,
        "upheld": 2,
        "rate": 67,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 50,
        "compliance": 100,
        "upheldPer100k": 1.9,
        "previous": {
          "year": "2024-25",
          "decided": 16,
          "rate": 60
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 4,
        "findings": 14,
        "severe": 0,
        "maladministrationRate": 85.7,
        "landlordName": "Woking Borough Council"
      },
      "finance": {
        "year": "2023-24",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 27975,
        "reserves": 4040,
        "reservesPct": 14.4,
        "previous": null,
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 2182637,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 44681,
        "borrowingPerDwelling": 48849
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 55,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 91.7,
          "nonMajor": 82.4,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2027-04-01",
          "kind": "reorganisation",
          "title": "Council to be replaced",
          "detail": "From 2027 this area becomes part of West Surrey, a new unitary council that will also take over Surrey County Council’s services in the area.",
          "sourceName": "legislation.gov.uk, SI 2026/264, the Surrey (Structural Changes) Order 2026",
          "url": "https://www.legislation.gov.uk/uksi/2026/264"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,598, up 4.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2024-25",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: No.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£58.1m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2025-12-11",
          "kind": "inspection",
          "title": "Ministerial response to Commissioners’ fifth report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/woking-borough-council-ministerial-response-to-commissioners-fifth-report"
        },
        {
          "date": "2025-12-11",
          "kind": "inspection",
          "title": "Commissioners’ fifth report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/woking-borough-council-commissioners-fifth-report"
        },
        {
          "date": "2025-03-06",
          "kind": "inspection",
          "title": "Ministerial response to Commissioners’ fourth report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/woking-borough-council-ministerial-response-to-commissioners-fourth-report"
        },
        {
          "date": "2025-03-06",
          "kind": "inspection",
          "title": "Commissioners’ fourth report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/woking-borough-council-commissioners-fourth-report"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£74.6m (support agreed in-principle); Note: For support agreed in-principle for 2024-25, this has been revised to £93.6m (from £95.6m)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-11-20",
          "kind": "inspection",
          "title": "Ministerial response to Commissioners’ third report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/woking-borough-council-ministerial-response-to-commissioners-third-report"
        },
        {
          "date": "2024-11-20",
          "kind": "inspection",
          "title": "Commissioners’ third report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/woking-borough-council-commissioners-third-report"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 11 seats won",
          "detail": "Liberal Democrats 10, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.woking.2024-05-02/"
        },
        {
          "date": "2024-04-01",
          "kind": "referendum-limit",
          "title": "Council tax referendum limit for 2024-25 set at 10%",
          "detail": "Set for this council in the government’s referendum principles report, above the standard limit.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://assets.publishing.service.gov.uk/media/65bd19bd704282001375215c/CT_Referendum_Principles_for_2024-25.pdf"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2024-25",
          "detail": "£95.6m (support agreed in-principle); This was subsequently revised to: £93.6m (support agreed in-principle for 2024-25); £235.1m agreed in-principle for 2023-24",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2024-25"
        },
        {
          "date": "2023-12-13",
          "kind": "inspection",
          "title": "Ministerial response to Commissioners’ second report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/woking-borough-council-ministerial-response-to-commissioners-second-report"
        },
        {
          "date": "2023-12-13",
          "kind": "inspection",
          "title": "Commissioners’ second report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/woking-borough-council-commissioners-second-report"
        },
        {
          "date": "2023-12-13",
          "kind": "inspection",
          "title": "Letter to the Chief Executive following the commissioners’ second report and appointments made to the commissioner team",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/woking-borough-council-letter-to-the-chief-executive-following-the-commissioners-second-report-and-appointments-made-to-the-commissioner-team"
        },
        {
          "date": "2023-10-19",
          "kind": "inspection",
          "title": "Commissioners’ first report",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/woking-borough-council-commissioners-first-report"
        },
        {
          "date": "2023-06-07",
          "kind": "s114",
          "title": "Section 114(3) report issued",
          "sourceName": "Woking Borough Council",
          "url": "https://www.woking.gov.uk/newsroom/2023/council-issues-section-114-notice-response-severe-financial-challenges"
        },
        {
          "date": "2023-05-25",
          "kind": "intervention",
          "title": "Directions made under the Local Government Act 1999",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/woking-borough-council-directions-made-under-the-local-government-act-1999"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 10 seats won",
          "detail": "Liberal Democrats 8, Independent 1, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.woking.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 10 seats won",
          "detail": "Liberal Democrats 7, Independent 2, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.woking.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": true,
        "currentIntervention": true,
        "efsThisYear": true,
        "efsYears": [
          "2024-25",
          "2025-26",
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 16.2,
        "perResident": {
          "culture-leisure.parks": 13.17,
          "environment.street-cleaning": 9.98,
          "highways-transport.maintenance": 5.42,
          "childrens-social-care": 9.04,
          "adult-social-care": 18.59,
          "housing": 64.81,
          "highways-transport": -20.81,
          "environment": 47.97,
          "culture-leisure": 20.19,
          "planning-development": 20.48,
          "central": 61.86,
          "other": -46.43
        }
      }
    },
    {
      "code": "E06000041",
      "name": "Wokingham",
      "nation": "England",
      "slug": "wokingham",
      "url": "/council-tax/england/wokingham/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2497.7,
        "changePercent": 5.1,
        "previousBandD": 2376.11,
        "perHead": 1038,
        "population": 189024
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 68,
        "decided": 64,
        "investigated": 17,
        "upheld": 15,
        "rate": 88,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 8,
        "previous": {
          "year": "2024-25",
          "decided": 64,
          "rate": 72
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 3,
        "findings": 8,
        "severe": 0,
        "maladministrationRate": 85.7,
        "landlordName": "Wokingham Borough Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 172878,
        "reserves": 144186,
        "reservesPct": 83.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 77.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 213059,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 75260,
        "borrowingPerDwelling": 2831
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2023-05-09",
          "url": "https://reports.ofsted.gov.uk/provider/44/872"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-08-21",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/wokingham-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 3,
          "bc": 4,
          "unclassified": 13
        },
        "recycling": {
          "year": "2024-25",
          "rate": 58.2,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 99.2,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 19 seats won",
          "detail": "Liberal Democrats 12, Conservative and Unionist Party 6, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wokingham.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,498, up 5.1% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 54 seats won",
          "detail": "Liberal Democrats 27, Conservative and Unionist Party 19, Labour Party 8",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wokingham.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Liberal Democrats 11, Conservative and Unionist Party 4, Labour Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wokingham.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 18 seats won",
          "detail": "Liberal Democrats 9, Conservative and Unionist Party 6, Labour Party 2, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wokingham.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 35.6,
        "perResident": {
          "culture-leisure.parks": 0.32,
          "environment.street-cleaning": 7.99,
          "highways-transport.maintenance": 23.38,
          "education": 662.97,
          "childrens-social-care": 224.19,
          "adult-social-care": 429.86,
          "public-health": 34.87,
          "housing": 17.88,
          "highways-transport": 66.36,
          "environment": 105.04,
          "culture-leisure": -4.9,
          "planning-development": 38.88,
          "central": 61.14
        }
      }
    },
    {
      "code": "E08000031",
      "name": "Wolverhampton",
      "nation": "England",
      "slug": "wolverhampton",
      "url": "/council-tax/england/wolverhampton/",
      "tier": "metropolitan",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2538.99,
        "changePercent": 5.2,
        "previousBandD": 2413.98,
        "perHead": 611,
        "population": 281434
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 116,
        "decided": 101,
        "investigated": 12,
        "upheld": 9,
        "rate": 75,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 83,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 3.2,
        "previous": {
          "year": "2024-25",
          "decided": 54,
          "rate": 88
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 16,
        "findings": 41,
        "severe": 1,
        "maladministrationRate": 42.1,
        "landlordName": "City of Wolverhampton Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 268431,
        "reserves": 87013,
        "reservesPct": 32.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 27.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 870089,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 114105,
        "borrowingPerDwelling": 7625
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2026-06-18",
          "url": "https://reports.ofsted.gov.uk/provider/44/336"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-06-26",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/wolverhampton-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 2,
          "unclassified": 18
        },
        "recycling": {
          "year": "2024-25",
          "rate": 32.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 97.3,
          "nonMajor": 98.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 21 seats won",
          "detail": "Reform UK 12, Labour Party 5, Conservative and Unionist Party 3, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wolverhampton.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,539, up 5.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-01-20",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 20 seats won",
          "detail": "Labour Party 10, Labour and Co-operative Party 6, Conservative and Unionist Party 4",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wolverhampton.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 60 seats won",
          "detail": "Labour Party 35, Conservative and Unionist Party 13, Labour and Co-operative Party 12",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wolverhampton.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 20 seats won",
          "detail": "Labour Party 10, Labour and Co-operative Party 7, Conservative and Unionist Party 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wolverhampton.2022-05-05/"
        },
        {
          "date": "2021-06-03",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, adoption",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-011-134.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/adoption/19-011-134"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 15.6,
        "perResident": {
          "culture-leisure.parks": 13.81,
          "environment.street-cleaning": 10.74,
          "highways-transport.maintenance": 14.64,
          "education": 731.88,
          "childrens-social-care": 348.74,
          "adult-social-care": 482.28,
          "public-health": 87.74,
          "housing": 41.98,
          "highways-transport": 39.71,
          "environment": 80.89,
          "culture-leisure": 65.07,
          "planning-development": 29.47,
          "central": 49.44,
          "other": 1.77
        }
      }
    },
    {
      "code": "E07000237",
      "name": "Worcester",
      "nation": "England",
      "slug": "worcester",
      "url": "/council-tax/england/worcester/",
      "tier": "district",
      "county": "Worcestershire County Council",
      "countyCode": "E10000034",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2405.81,
        "changePercent": 7.7,
        "previousBandD": 2233.93,
        "perHead": 759,
        "population": 106954
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 15,
        "decided": 7,
        "investigated": 1,
        "upheld": 0,
        "rate": 0,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 7,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 9456,
        "reserves": 14990,
        "reservesPct": 158.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 113.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 17148,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 48039,
        "borrowingPerDwelling": 357
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 34.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 100,
          "nonMajor": 96.7,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,406, up 7.7% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Azets Audit Services Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: yes.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 35 seats won",
          "detail": "Labour Party 15, Green Party 12, Liberal Democrats 5, Labour and Co-operative Party 2, Conservative and Unionist Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.worcester.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 11 seats won",
          "detail": "Green Party 5, Labour Party 4, Liberal Democrats 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.worcester.2023-05-04/"
        },
        {
          "date": "2023-03-14",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, private housing",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-002-724.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/housing/private-housing/22-002-724"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Labour Party 6, Conservative and Unionist Party 4, Green Party 2, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.worcester.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 12.5,
        "perResident": {
          "culture-leisure.parks": 14.88,
          "environment.street-cleaning": 20.02,
          "housing": 29.07,
          "highways-transport": -24.81,
          "environment": 49.8,
          "culture-leisure": 30.67,
          "planning-development": 19.61,
          "central": 26.19
        }
      }
    },
    {
      "code": "E07000229",
      "name": "Worthing",
      "nation": "England",
      "slug": "worthing",
      "url": "/council-tax/england/worthing/",
      "tier": "district",
      "county": "West Sussex County Council",
      "countyCode": "E10000032",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2456.13,
        "changePercent": 4.8,
        "previousBandD": 2343.12,
        "perHead": 864,
        "population": 113844
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 23,
        "decided": 17,
        "investigated": 5,
        "upheld": 4,
        "rate": 80,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 25,
        "compliance": 100,
        "upheldPer100k": 3.5,
        "previous": {
          "year": "2024-25",
          "decided": 13,
          "rate": 50
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 12387,
        "reserves": 4981,
        "reservesPct": 40.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 18.2
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 206625,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 52035,
        "borrowingPerDwelling": 3971
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 42.7,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 80,
          "nonMajor": 93.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-05-07",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Green Party 6, Reform UK 5, Labour Party 1, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.worthing.2026-05-07/"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,456, up 4.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£5.0m (support agreed in-principle); Note: For support agreed in-principle for 2025-26, this has been revised to £4.75m (from £2.0m)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2026-02-20",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£2.0m (support agreed in-principle); This was subsequently revised to £4.75m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-05-02",
          "kind": "election",
          "title": "Local election: 13 seats won",
          "detail": "Labour Party 8, Conservative and Unionist Party 3, Green Party 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.worthing.2024-05-02/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 12 seats won",
          "detail": "Labour Party 9, Conservative and Unionist Party 2, Green Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.worthing.2023-05-04/"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 14 seats won",
          "detail": "Labour Party 9, Conservative and Unionist Party 4, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.worthing.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": true,
        "efsYears": [
          "2025-26",
          "2026-27"
        ]
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14.6,
        "perResident": {
          "culture-leisure.parks": 13.95,
          "environment.street-cleaning": 7.59,
          "public-health": -0.03,
          "housing": 77.9,
          "highways-transport": -7.31,
          "environment": 26.39,
          "culture-leisure": 41.76,
          "planning-development": 11.98,
          "central": 32.57
        }
      }
    },
    {
      "code": "W06000006",
      "name": "Wrexham",
      "nation": "Wales",
      "slug": "wrexham",
      "url": "/council-tax/wales/wrexham/",
      "tier": "wales",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2308.88,
        "changePercent": 5.29,
        "previousBandD": null,
        "perHead": 956,
        "population": 137977
      },
      "complaints": {
        "body": "PSOW",
        "sourceId": "psow",
        "year": "2024-25",
        "received": null,
        "decided": 72,
        "investigated": null,
        "upheld": 7,
        "rate": 10,
        "rateLabel": "Share of closed complaints where the Ombudsman intervened (early resolution, settlement or an upheld report), counted by this site from the case-level open data",
        "similarRate": null,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": null,
        "previous": null
      },
      "housing": null,
      "finance": {
        "year": null,
        "sourceId": null,
        "netRevenueExpenditure": null,
        "reserves": null,
        "reservesPct": null,
        "previous": null,
        "reservesDefinition": "The Welsh Government publishes council reserves as a PDF report only, so no figure is shown here",
        "borrowing": 519448,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": {
        "year": "2024-25",
        "status": "draft",
        "threshold": 60000,
        "over": 208,
        "previousYear": "2023-24",
        "previousOver": 155,
        "allowances": 1391000,
        "previousAllowances": 1286000,
        "allowancesText": "In 2024/25 allowances totalling £1,382k (£1,274k 2023/24) were paid directly to Elected Members and in addition, allowances totalling £9k (£12k in 2023/24) were paid to co-opted Members inclusive of an element of expenses.",
        "sourceName": "Wrexham, Wrexham County Borough Council Draft Statement of Accounts for the financial year ended 31 March 2025",
        "sourceUrl": "https://www.wrexham.gov.uk/sites/default/files/2026-03/cofi1426-appendix1.pdf",
        "page": "PDF page 28 (printed page 27), Note 17(b)",
        "lastVerified": "2026-09-24",
        "note": "Current = 2024/25, previous = 2023/24. Welsh threshold £60,000. Note 17(b): 'the number of employees (excluding Senior Officers as identified in disclosure note c below) whose remuneration excluding pension contributions was £60k or more in bands of £5k'. Schools, Non-schools and Total columns; counts are Total. Remuneration includes payments on termination, expense allowances and taxable benefits. No total row is printed."
      },
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 65.1,
          "measure": "Municipal waste reused, recycled or composted (the statutory target measure)",
          "sourceId": "recycling-wales"
        },
        "planning": {
          "period": "January to March 2026",
          "major": null,
          "nonMajor": 83.6,
          "measure": "Share of planning applications determined within the statutory or an agreed time, in one quarter",
          "sourceId": "planning-wales"
        }
      },
      "events": [
        {
          "date": "2026-07-31",
          "kind": "audit",
          "title": "Audit Wales report: Recycling and Waste Management in Wrexham",
          "sourceName": "Audit Wales",
          "url": "https://www.audit.wales/publication/wrexham-county-borough-council-recycling-and-waste-management-wrexham"
        },
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,309, up 5.3% on the year before",
          "sourceName": "Welsh Government",
          "url": "https://www.gov.wales/council-tax-levels"
        },
        {
          "date": "2022-05-05",
          "kind": "election",
          "title": "Local election: 48 seats won",
          "detail": "Independent 17, Labour Party 14, Plaid Cymru - The Party of Wales 9, Conservative and Unionist Party 7, Liberal Democrats 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wrexham.2022-05-05/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2024-25",
        "councilTaxShare": 11.9,
        "perResident": {
          "culture-leisure.parks": 18.05,
          "environment.street-cleaning": 14.3,
          "highways-transport.maintenance": 26.66,
          "education": 1114.09,
          "childrens-social-care": 459.08,
          "adult-social-care": 578.98,
          "housing": 260.36,
          "highways-transport": 75.01,
          "environment": 178.78,
          "culture-leisure": 61.96,
          "planning-development": 59.19,
          "central": 37.96
        }
      }
    },
    {
      "code": "E07000238",
      "name": "Wychavon",
      "nation": "England",
      "slug": "wychavon",
      "url": "/council-tax/england/wychavon/",
      "tier": "district",
      "county": "Worcestershire County Council",
      "countyCode": "E10000034",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2373.19,
        "changePercent": 7.8,
        "previousBandD": 2200.98,
        "perHead": 924,
        "population": 139175
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 16,
        "decided": 9,
        "investigated": 2,
        "upheld": 2,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 50,
        "compliance": 100,
        "upheldPer100k": 1.4,
        "previous": {
          "year": "2024-25",
          "decided": 11,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 22455,
        "reserves": 103258,
        "reservesPct": 459.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 1064.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 84,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 62489,
        "borrowingPerDwelling": 1
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 43.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 82.3,
          "nonMajor": 91.8,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,373, up 7.8% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-27",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2024-25",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: yes.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Azets Audit Services Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-13",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2022-23",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: not stated.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 43 seats won",
          "detail": "Conservative and Unionist Party 29, Liberal Democrats 7, Green Party 6, Labour Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wychavon.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 10.5,
        "perResident": {
          "culture-leisure.parks": 12.17,
          "environment.street-cleaning": 13.29,
          "childrens-social-care": 3.17,
          "public-health": 1.44,
          "housing": 20.13,
          "highways-transport": -4.66,
          "environment": 51.53,
          "culture-leisure": 20.33,
          "planning-development": 20.95,
          "central": 21.78,
          "other": 11.38
        }
      }
    },
    {
      "code": "E07000128",
      "name": "Wyre",
      "nation": "England",
      "slug": "wyre",
      "url": "/council-tax/england/wyre/",
      "tier": "district",
      "county": "Lancashire County Council",
      "countyCode": "E10000017",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2460.53,
        "changePercent": 4,
        "previousBandD": 2365.73,
        "perHead": 818,
        "population": 120528
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 19,
        "decided": 11,
        "investigated": 1,
        "upheld": 1,
        "rate": 100,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": 0,
        "compliance": 100,
        "upheldPer100k": 0.8,
        "previous": {
          "year": "2024-25",
          "decided": 9,
          "rate": 50
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 15163,
        "reserves": 43451,
        "reservesPct": 286.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 281.7
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 0,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 56234,
        "borrowingPerDwelling": 0
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 40.4,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 97.8,
          "nonMajor": 95.5,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,461, up 4.0% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-06-22",
          "kind": "election",
          "title": "Local election: 2 seats won",
          "detail": "Labour Party 2",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wyre.2023-06-22/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 48 seats won",
          "detail": "Conservative and Unionist Party 30, Labour Party 15, Independent 3",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wyre.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 13.7,
        "perResident": {
          "culture-leisure.parks": 15.04,
          "environment.street-cleaning": 13.33,
          "highways-transport.maintenance": 2.51,
          "adult-social-care": 0.4,
          "housing": 12.64,
          "highways-transport": 2.44,
          "environment": 55.53,
          "culture-leisure": 43.85,
          "planning-development": 31.06,
          "central": 32.22
        }
      }
    },
    {
      "code": "E07000239",
      "name": "Wyre Forest",
      "nation": "England",
      "slug": "wyre-forest",
      "url": "/council-tax/england/wyre-forest/",
      "tier": "district",
      "county": "Worcestershire County Council",
      "countyCode": "E10000034",
      "councilTax": {
        "year": "2026-27",
        "bandD": 2512.47,
        "changePercent": 7.9,
        "previousBandD": 2327.49,
        "perHead": 856,
        "population": 104179
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 6,
        "decided": 5,
        "investigated": 0,
        "upheld": 0,
        "rate": null,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 74,
        "satisfactoryRemedy": null,
        "compliance": null,
        "upheldPer100k": 0,
        "previous": {
          "year": "2024-25",
          "decided": 11,
          "rate": 100
        }
      },
      "housing": null,
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 13278,
        "reserves": 23929,
        "reservesPct": 180.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 127.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 30326,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 49217,
        "borrowingPerDwelling": 616
      },
      "pay": null,
      "services": {
        "ofsted": null,
        "cqc": null,
        "roads": null,
        "recycling": {
          "year": "2024-25",
          "rate": 32.9,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.1,
          "nonMajor": 96.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,512, up 7.9% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2025-12-19",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Bishop Fleming Audit Limited.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 33 seats won",
          "detail": "Conservative and Unionist Party 20, Independent 6, Labour Party 3, Liberal Democrats 2, Green Party 1, Labour and Co-operative Party 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.wyre-forest.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 14.8,
        "perResident": {
          "culture-leisure.parks": 12.3,
          "environment.street-cleaning": 4.23,
          "highways-transport.maintenance": 6.31,
          "public-health": 0.45,
          "housing": 30.99,
          "highways-transport": 2.69,
          "environment": 35.05,
          "culture-leisure": 10.86,
          "planning-development": 10.5,
          "central": 46.12
        }
      }
    },
    {
      "code": "E06000014",
      "name": "York",
      "nation": "England",
      "slug": "york",
      "url": "/council-tax/england/york/",
      "tier": "unitary",
      "county": null,
      "countyCode": null,
      "councilTax": {
        "year": "2026-27",
        "bandD": 2287.15,
        "changePercent": 5.2,
        "previousBandD": 2175.05,
        "perHead": 765,
        "population": 209118
      },
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 43,
        "decided": 41,
        "investigated": 9,
        "upheld": 8,
        "rate": 89,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 85,
        "satisfactoryRemedy": 13,
        "compliance": 100,
        "upheldPer100k": 3.8,
        "previous": {
          "year": "2024-25",
          "decided": 50,
          "rate": 70
        }
      },
      "housing": {
        "year": "2025-26",
        "determinations": 5,
        "findings": 15,
        "severe": 0,
        "maladministrationRate": 78.6,
        "landlordName": "City of York Council"
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 160561,
        "reserves": 57541,
        "reservesPct": 35.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 27.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 342950,
        "borrowingAsAt": "30 June 2026",
        "dwellings": 93845,
        "borrowingPerDwelling": 3654
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2025-04-15",
          "url": "https://reports.ofsted.gov.uk/provider/44/816"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2025-12-05",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/york-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 3,
          "bc": 4,
          "unclassified": 25
        },
        "recycling": {
          "year": "2024-25",
          "rate": 40.8,
          "measure": "Household waste sent for reuse, recycling or composting",
          "sourceId": "recycling-england"
        },
        "planning": {
          "period": "24 months to end of June 2026",
          "major": 94.1,
          "nonMajor": 89.6,
          "measure": "Share of decisions made within the statutory time (13 weeks for major, 8 for non-major) or an agreed extension, over 24 months",
          "sourceId": "planning-england"
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "council-tax",
          "title": "Council tax for 2026-27: Band D £2,287, up 5.2% on the year before",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/collections/council-tax-statistics"
        },
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-05-04",
          "kind": "election",
          "title": "Local election: 47 seats won",
          "detail": "Liberal Democrats 19, Labour and Co-operative Party 16, Labour Party 8, Conservative and Unionist Party 3, Independent 1",
          "sourceName": "Democracy Club",
          "url": "https://whocanivotefor.co.uk/elections/local.york.2023-05-04/"
        }
      ],
      "flags": {
        "s114Since2018": false,
        "currentIntervention": false,
        "efsThisYear": false,
        "efsYears": []
      },
      "predecessors": null,
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 24.5,
        "perResident": {
          "culture-leisure.parks": 9.8,
          "environment.street-cleaning": 13.26,
          "highways-transport.maintenance": 12.33,
          "education": 506.86,
          "childrens-social-care": 230.8,
          "adult-social-care": 454.92,
          "public-health": 45.86,
          "housing": 39.5,
          "highways-transport": 31.3,
          "environment": 89.18,
          "culture-leisure": 32.62,
          "planning-development": 21.24,
          "central": 108.92
        }
      }
    }
  ],
  "counties": [
    {
      "code": "E10000003",
      "name": "Cambridgeshire County Council",
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 200,
        "decided": 141,
        "investigated": 51,
        "upheld": 49,
        "rate": 96,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 89,
        "satisfactoryRemedy": 10,
        "compliance": 100,
        "upheldPer100k": 6.9,
        "previous": {
          "year": "2024-25",
          "decided": 79,
          "rate": 78
        }
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 549808,
        "reserves": 144548,
        "reservesPct": 26.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 34.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 867840,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2024-05-16",
          "url": "https://reports.ofsted.gov.uk/provider/44/873"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-08-20",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/cambridgeshire-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 7,
          "bc": 16,
          "unclassified": 22
        }
      },
      "events": [
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: yes.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2023-07-28",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, other",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-010-218.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/other/22-010-218"
        },
        {
          "date": "2022-04-07",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-013-354.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/20-013-354"
        }
      ],
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 30.4,
        "perResident": {
          "culture-leisure.parks": 0.18,
          "highways-transport.maintenance": 33.82,
          "education": 675.24,
          "childrens-social-care": 187.78,
          "adult-social-care": 397.52,
          "public-health": 49.35,
          "housing": 9.88,
          "highways-transport": 35.18,
          "environment": 66.74,
          "culture-leisure": 9.8,
          "planning-development": 2.56,
          "central": 30.43
        }
      }
    },
    {
      "code": "E10000007",
      "name": "Derbyshire County Council",
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 235,
        "decided": 203,
        "investigated": 55,
        "upheld": 52,
        "rate": 95,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 89,
        "satisfactoryRemedy": 17,
        "compliance": 100,
        "upheldPer100k": 6.3,
        "previous": {
          "year": "2024-25",
          "decided": 197,
          "rate": 93
        }
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 632440,
        "reserves": 186309,
        "reservesPct": 29.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 32.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 338429,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-01-12",
          "url": "https://reports.ofsted.gov.uk/provider/44/830"
        },
        "cqc": {
          "rating": "Good",
          "date": "2024-08-16",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/derbyshire-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 29,
          "bc": 43,
          "unclassified": 36
        }
      },
      "events": [
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2021-02-22",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-000-611.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/20-000-611"
        }
      ],
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 24.2,
        "perResident": {
          "culture-leisure.parks": 7.9,
          "highways-transport.maintenance": 22.06,
          "education": 783.91,
          "childrens-social-care": 230.95,
          "adult-social-care": 501.48,
          "public-health": 65.38,
          "housing": 2.24,
          "highways-transport": 71.19,
          "environment": 78.18,
          "culture-leisure": 17.42,
          "planning-development": 6.49,
          "central": 23.76,
          "other": 7.8
        }
      }
    },
    {
      "code": "E10000008",
      "name": "Devon County Council",
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 232,
        "decided": 201,
        "investigated": 57,
        "upheld": 46,
        "rate": 81,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 89,
        "satisfactoryRemedy": 4,
        "compliance": 100,
        "upheldPer100k": 5.5,
        "previous": {
          "year": "2024-25",
          "decided": 235,
          "rate": 85
        }
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 706399,
        "reserves": 123576,
        "reservesPct": 17.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 21.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 528344,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Inadequate",
          "date": "2025-05-13",
          "url": "https://reports.ofsted.gov.uk/provider/44/878"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-07-17",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/devon-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 3,
          "bc": 11,
          "unclassified": 24
        }
      },
      "events": [
        {
          "date": "2025-11-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-08-08",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, other",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-001-435.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/other/23-001-435"
        },
        {
          "date": "2024-01-25",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, friends and family carers",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-000-973.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/friends-and-family-carers/23-000-973"
        },
        {
          "date": "2022-02-04",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-008-832.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/20-008-832"
        },
        {
          "date": "2021-06-15",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, charging",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-011-943.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/charging/19-011-943"
        }
      ],
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 33.2,
        "perResident": {
          "culture-leisure.parks": 3.39,
          "highways-transport.maintenance": 34.57,
          "education": 638.32,
          "childrens-social-care": 263.94,
          "adult-social-care": 489.96,
          "public-health": 42.86,
          "housing": 1.23,
          "highways-transport": 77.3,
          "environment": 59.87,
          "culture-leisure": 14.22,
          "planning-development": 8.55,
          "central": 17.68
        }
      }
    },
    {
      "code": "E10000011",
      "name": "East Sussex County Council",
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 126,
        "decided": 117,
        "investigated": 35,
        "upheld": 31,
        "rate": 89,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 89,
        "satisfactoryRemedy": 3,
        "compliance": 100,
        "upheldPer100k": 5.5,
        "previous": {
          "year": "2024-25",
          "decided": 106,
          "rate": 75
        }
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 537077,
        "reserves": 69381,
        "reservesPct": 12.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 16.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 198142,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-02-06",
          "url": "https://reports.ofsted.gov.uk/provider/44/845"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-10-03",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/east-sussex"
        },
        "roads": {
          "year": "2024-25",
          "a": 5,
          "bc": 6,
          "unclassified": null
        }
      },
      "events": [
        {
          "date": "2026-02-27",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2024-25",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: yes.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2026-02-25",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£70.0m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        }
      ],
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 28.6,
        "perResident": {
          "culture-leisure.parks": 0.27,
          "highways-transport.maintenance": 22.97,
          "education": 699.72,
          "childrens-social-care": 279.94,
          "adult-social-care": 602.46,
          "public-health": 67.97,
          "housing": 13.88,
          "highways-transport": 82.17,
          "environment": 74.88,
          "culture-leisure": 11.15,
          "planning-development": 3.37,
          "central": 26.3
        }
      }
    },
    {
      "code": "E10000012",
      "name": "Essex County Council",
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 518,
        "decided": 447,
        "investigated": 247,
        "upheld": 235,
        "rate": 95,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 89,
        "satisfactoryRemedy": 2,
        "compliance": 100,
        "upheldPer100k": 15,
        "previous": {
          "year": "2024-25",
          "decided": 385,
          "rate": 95
        }
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 1156215,
        "reserves": 654773,
        "reservesPct": 56.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 58.6
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 467669,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 2633,
        "previousYear": "2024-25",
        "previousOver": 2176,
        "allowances": 1906000,
        "previousAllowances": 1807000,
        "allowancesText": "Basic allowances 1,076 (2024/25 1,020); Special responsibility allowances 803 (758); subtotal 1,879 (1,778); Members expenses 27 (29); total 1,906 (1,807) £000",
        "sourceName": "Essex County Council, Draft Statement of Accounts 2025/26",
        "sourceUrl": "https://www.essex.gov.uk/sites/default/files/2026-06/unaudited%20draft%20statement%20of%20accounts%20-%202025%20to%202026%20-%20Essex%20County%20Council.pdf",
        "page": "PDF page 118, Note 36",
        "lastVerified": "2026-09-24",
        "note": "Note 36: 'The numbers of officers whose remuneration amounted to £50,000 or more, grouped in rising bands of £5,000'; pension payments do not count as remuneration. Non-schools, Schools and Total columns; counts are Total (2,633 in 2025/26; 2,176 in 2024/25). 'Senior officers whose individual remuneration is disclosed in note 37 (page 120) are excluded from the remuneration bandings'. Dashes recorded as 0."
      },
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2023-08-11",
          "url": "https://reports.ofsted.gov.uk/provider/44/881"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-06-27",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/essex-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 3,
          "bc": 3,
          "unclassified": 10
        }
      },
      "events": [
        {
          "date": "2025-12-02",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-12-04",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, residential care",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-001-445.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/residential-care/24-001-445"
        },
        {
          "date": "2024-03-07",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-003-950.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/23-003-950"
        },
        {
          "date": "2021-05-13",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, assessment and care plan",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-008-474.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/assessment-and-care-plan/19-008-474"
        }
      ],
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 30.1,
        "perResident": {
          "culture-leisure.parks": 1.79,
          "highways-transport.maintenance": 24.65,
          "education": 628.21,
          "childrens-social-care": 190.55,
          "adult-social-care": 469.76,
          "public-health": 52.54,
          "housing": 1.55,
          "highways-transport": 72.63,
          "environment": 58.96,
          "culture-leisure": 19.88,
          "planning-development": 12.98,
          "central": 20.66
        }
      }
    },
    {
      "code": "E10000013",
      "name": "Gloucestershire County Council",
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 115,
        "decided": 90,
        "investigated": 30,
        "upheld": 27,
        "rate": 90,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 89,
        "satisfactoryRemedy": 4,
        "compliance": 100,
        "upheldPer100k": 4,
        "previous": {
          "year": "2024-25",
          "decided": 97,
          "rate": 85
        }
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 531920,
        "reserves": 177638,
        "reservesPct": 33.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 61.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 236278,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2025-08-04",
          "url": "https://reports.ofsted.gov.uk/provider/44/916"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": null,
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/gloucestershire-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 1,
          "bc": 4,
          "unclassified": 24
        }
      },
      "events": [
        {
          "date": "2025-11-24",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2021-10-22",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, domiciliary care",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-014-556.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/domiciliary-care/19-014-556"
        }
      ],
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 29,
        "perResident": {
          "culture-leisure.parks": 1.55,
          "highways-transport.maintenance": 41.66,
          "education": 791.21,
          "childrens-social-care": 281.45,
          "adult-social-care": 397.48,
          "public-health": 44.39,
          "housing": 0.32,
          "highways-transport": 86.47,
          "environment": 26.4,
          "culture-leisure": 18.77,
          "planning-development": 3.55,
          "central": 36.59,
          "fire": 51
        }
      }
    },
    {
      "code": "E10000014",
      "name": "Hampshire County Council",
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 280,
        "decided": 224,
        "investigated": 44,
        "upheld": 37,
        "rate": 84,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 89,
        "satisfactoryRemedy": 14,
        "compliance": 100,
        "upheldPer100k": 2.6,
        "previous": {
          "year": "2024-25",
          "decided": 179,
          "rate": 79
        }
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 1052564,
        "reserves": 451835,
        "reservesPct": 42.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 42.9
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 178920,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 4126,
        "previousYear": "2024-25",
        "previousOver": 3529,
        "allowances": 1649000,
        "previousAllowances": 1590000,
        "allowancesText": "Members' Allowances (chart, £'000): Allowances 1,592 (2024/25 1,530); Expenses 57 (60); Total 1,649 (1,590)",
        "sourceName": "Hampshire County Council, Unaudited Statement of Accounts 2025/26",
        "sourceUrl": "https://documents.hants.gov.uk/finance/HCC-Statement-of-accounts-2025-26.pdf",
        "page": "PDF page 63, Note 8a",
        "lastVerified": "2026-09-24",
        "note": "Note 8a: 'The number of employees whose remuneration during the year was £50,000 or more, in bands of £5,000, is shown here, excluding those that are senior employees (see note 8b).' Two side-by-side tables are printed: including termination payments (used here; totals 4,126 in 2025/26, 3,529 in 2024/25) and excluding termination payments (totals 4,101 and 3,385). Split into Schools and Other; counts are the Total column. In two rows (£125,000-£129,999 and £135,000-£139,999, 2025/26) the printed Total differs from Schools plus Other; the printed Total is used. The council says the current-year figures are affected by a timing difference because the taxable value of expenses is not available until after the draft accounts are produced."
      },
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2024-07-23",
          "url": "https://reports.ofsted.gov.uk/provider/44/850"
        },
        "cqc": null,
        "roads": {
          "year": "2024-25",
          "a": 5,
          "bc": 5,
          "unclassified": 7
        }
      },
      "events": [
        {
          "date": "2026-02-12",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2022-06-28",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, school transport",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-004-383.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/school-transport/21-004-383"
        },
        {
          "date": "2021-03-24",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-010-890.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/19-010-890"
        }
      ],
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 26.5,
        "perResident": {
          "culture-leisure.parks": 4.28,
          "highways-transport.maintenance": 25.75,
          "education": 1045.33,
          "childrens-social-care": 221.05,
          "adult-social-care": 440.56,
          "public-health": 47.37,
          "housing": 0.12,
          "highways-transport": 55.07,
          "environment": 47.86,
          "culture-leisure": 15.87,
          "planning-development": 2.51,
          "central": 11.45,
          "other": 0.9
        }
      }
    },
    {
      "code": "E10000015",
      "name": "Hertfordshire County Council",
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 202,
        "decided": 155,
        "investigated": 46,
        "upheld": 40,
        "rate": 87,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 89,
        "satisfactoryRemedy": 8,
        "compliance": 100,
        "upheldPer100k": 3.2,
        "previous": {
          "year": "2024-25",
          "decided": 169,
          "rate": 94
        }
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 1027197,
        "reserves": 197135,
        "reservesPct": 19.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 20.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 654548,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2023-03-10",
          "url": "https://reports.ofsted.gov.uk/provider/44/919"
        },
        "cqc": {
          "rating": "Good",
          "date": "2024-05-17",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/hertfordshire-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 3,
          "bc": 6,
          "unclassified": null
        }
      },
      "events": [
        {
          "date": "2026-02-26",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2022-08-25",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-010-112.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/20-010-112"
        },
        {
          "date": "2022-02-02",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-010-003.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/20-010-003"
        }
      ],
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 32.1,
        "perResident": {
          "culture-leisure.parks": 1.13,
          "highways-transport.maintenance": 27.19,
          "education": 884.52,
          "childrens-social-care": 225.7,
          "adult-social-care": 453.86,
          "public-health": 53.58,
          "housing": 2.88,
          "highways-transport": 76.13,
          "environment": 47.02,
          "culture-leisure": 16.07,
          "planning-development": 3.47,
          "central": 10.9,
          "fire": 42.95,
          "other": 0.29
        }
      }
    },
    {
      "code": "E10000016",
      "name": "Kent County Council",
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 412,
        "decided": 349,
        "investigated": 67,
        "upheld": 58,
        "rate": 87,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 89,
        "satisfactoryRemedy": 16,
        "compliance": 100,
        "upheldPer100k": 3.5,
        "previous": {
          "year": "2024-25",
          "decided": 291,
          "rate": 83
        }
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 1344237,
        "reserves": 261925,
        "reservesPct": 19.5,
        "previous": {
          "year": "2024-25",
          "reservesPct": 25.4
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 607814,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 3056,
        "previousYear": "2024-25",
        "previousOver": 2268,
        "allowances": 2037000,
        "previousAllowances": 2204000,
        "allowancesText": "Members allowances: Allowances 1,993 (2024/25 restated 2,149); Expenses 44 (55); Total 2,037 (2,204) £000s",
        "sourceName": "Kent County Council, Draft Statement of Accounts 2025/2026",
        "sourceUrl": "https://www.kent.gov.uk/__data/assets/pdf_file/0009/238392/Draft-Statement-of-Accounts-2025-26.pdf",
        "page": "PDF pages 37-38 (printed '37 of 188')",
        "lastVerified": "2026-09-24",
        "note": "Employees whose total remuneration was £50,000 or more, excluding employer's pension contributions and including termination payments. 'Senior Officers whose remuneration is disclosed are included in the renumeration bandings ... for completeness'. Printed as non-schools and schools columns as at 31 March; totals non-schools 1,275 / schools 1,781 (2026) and 1,148 / 1,120 (2025). Bands with no employees in either year are omitted by the council."
      },
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2026-02-02",
          "url": "https://reports.ofsted.gov.uk/provider/44/886"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2025-05-16",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/kent-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 4,
          "bc": 7,
          "unclassified": 35
        }
      },
      "events": [
        {
          "date": "2025-11-06",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-06-26",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-003-403.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/22-003-403"
        },
        {
          "date": "2021-07-14",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, assessment and care plan",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-015-406.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/assessment-and-care-plan/19-015-406"
        }
      ],
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 27.9,
        "perResident": {
          "culture-leisure.parks": 3.18,
          "highways-transport.maintenance": 27.17,
          "education": 819.56,
          "childrens-social-care": 243.61,
          "adult-social-care": 483.07,
          "public-health": 56.17,
          "housing": 3.07,
          "highways-transport": 57.92,
          "environment": 56.87,
          "culture-leisure": 18,
          "planning-development": 6.51,
          "central": 34.46
        }
      }
    },
    {
      "code": "E10000017",
      "name": "Lancashire County Council",
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 326,
        "decided": 275,
        "investigated": 75,
        "upheld": 64,
        "rate": 85,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 89,
        "satisfactoryRemedy": 14,
        "compliance": 100,
        "upheldPer100k": 4.9,
        "previous": {
          "year": "2024-25",
          "decided": 219,
          "rate": 89
        }
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 988699,
        "reserves": 361700,
        "reservesPct": 36.6,
        "previous": {
          "year": "2024-25",
          "reservesPct": 35
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 965812,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 4290,
        "previousYear": "2024-25",
        "previousOver": 3250,
        "allowances": 1761400,
        "previousAllowances": 1790100,
        "allowancesText": "Allowances payable to Members 1,740.0 (2024/25 1,764.4); Expenses payable to Members 21.4 (25.7); Total 1,761.4 (1,790.1) £000",
        "sourceName": "Lancashire County Council, Statement of accounts 2025-26 - subject to audit",
        "sourceUrl": "https://www.lancashire.gov.uk/media/0bal1icd/statement-of-accounts-for-2025-26-subject-to-audit.pdf",
        "page": "PDF page 60 (printed page 55), Note 10",
        "lastVerified": "2026-09-24",
        "note": "'The number of other employees whose remuneration, excluding pension contributions, exceeded £50,000'. Columns LCC non-schools staff, Schools and Total; counts are the Total column (4,290 in 2025/26; 3,250 in 2024/25). The 2025/26 table has an extra 'Redundancies' column (21 in total) printed beside the Total. Footnote: 'This table excludes staff in senior officer positions.' Top band combined as £145,000 to £174,999."
      },
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2023-01-26",
          "url": "https://reports.ofsted.gov.uk/provider/44/888"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2025-08-15",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/lancashire-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 3,
          "bc": 5,
          "unclassified": 24
        }
      },
      "events": [
        {
          "date": "2026-03-06",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Post backstop opinion delivered”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        }
      ],
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 21.1,
        "perResident": {
          "culture-leisure.parks": 3.34,
          "highways-transport.maintenance": 13.25,
          "education": 1072.67,
          "childrens-social-care": 240.42,
          "adult-social-care": 471.57,
          "public-health": 76.33,
          "highways-transport": 59.02,
          "environment": 75.56,
          "culture-leisure": 18.66,
          "planning-development": 11.66,
          "central": 31.28
        }
      }
    },
    {
      "code": "E10000018",
      "name": "Leicestershire County Council",
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 146,
        "decided": 118,
        "investigated": 27,
        "upheld": 25,
        "rate": 93,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 89,
        "satisfactoryRemedy": 16,
        "compliance": 100,
        "upheldPer100k": 3.4,
        "previous": {
          "year": "2024-25",
          "decided": 122,
          "rate": 83
        }
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 511913,
        "reserves": 343312,
        "reservesPct": 67.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 62.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 110548,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2024-07-12",
          "url": "https://reports.ofsted.gov.uk/provider/44/855"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2025-09-17",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/leicestershire-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 3,
          "bc": 4,
          "unclassified": 12
        }
      },
      "events": [
        {
          "date": "2026-01-29",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2023-03-06",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, school transport",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-018-756.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/school-transport/21-018-756"
        },
        {
          "date": "2022-09-12",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, assessment and care plan",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-010-888.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/assessment-and-care-plan/21-010-888"
        },
        {
          "date": "2021-02-16",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, alternative provision",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-017-034.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/alternative-provision/19-017-034"
        }
      ],
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 31.9,
        "perResident": {
          "culture-leisure.parks": 0.33,
          "highways-transport.maintenance": 20.51,
          "education": 544.55,
          "childrens-social-care": 207.6,
          "adult-social-care": 359.86,
          "public-health": 45.53,
          "housing": 3.53,
          "highways-transport": 64.75,
          "environment": 56.24,
          "culture-leisure": 13.56,
          "planning-development": 3.64,
          "central": 22.13,
          "other": 0.56
        }
      }
    },
    {
      "code": "E10000019",
      "name": "Lincolnshire County Council",
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 117,
        "decided": 103,
        "investigated": 22,
        "upheld": 10,
        "rate": 45,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 89,
        "satisfactoryRemedy": 10,
        "compliance": 100,
        "upheldPer100k": 1.3,
        "previous": {
          "year": "2024-25",
          "decided": 76,
          "rate": 81
        }
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 623013,
        "reserves": 137904,
        "reservesPct": 22.1,
        "previous": {
          "year": "2024-25",
          "reservesPct": 27.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 437439,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2023-06-14",
          "url": "https://reports.ofsted.gov.uk/provider/44/925"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2026-08-13",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/lincolnshire-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 3,
          "bc": 6,
          "unclassified": 23
        }
      },
      "events": [
        {
          "date": "2026-01-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2021-07-06",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, charging",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-005-479.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/charging/20-005-479"
        },
        {
          "date": "2021-02-12",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, charging",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-006-248.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/charging/19-006-248"
        }
      ],
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 23.9,
        "perResident": {
          "highways-transport.maintenance": 40.54,
          "education": 729.16,
          "childrens-social-care": 213.2,
          "adult-social-care": 397.61,
          "public-health": 44.55,
          "housing": 12.43,
          "highways-transport": 89.46,
          "environment": 45.54,
          "culture-leisure": 13.88,
          "planning-development": 10.96,
          "central": 12.55,
          "fire": 51.27
        }
      }
    },
    {
      "code": "E10000020",
      "name": "Norfolk County Council",
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 175,
        "decided": 156,
        "investigated": 36,
        "upheld": 29,
        "rate": 81,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 89,
        "satisfactoryRemedy": 7,
        "compliance": 100,
        "upheldPer100k": 3.1,
        "previous": {
          "year": "2024-25",
          "decided": 106,
          "rate": 79
        }
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 768538,
        "reserves": 170606,
        "reservesPct": 22.2,
        "previous": {
          "year": "2024-25",
          "reservesPct": 20.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 964162,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Outstanding",
          "date": "2026-05-18",
          "url": "https://reports.ofsted.gov.uk/provider/44/926"
        },
        "cqc": {
          "rating": "Requires improvement",
          "date": "2025-12-12",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/norfolk-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 6,
          "bc": 7,
          "unclassified": 7
        }
      },
      "events": [
        {
          "date": "2026-05-13",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Post backstop opinion delivered”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2026-02-27",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2024-25",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: no.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2024-02-29",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2024-25",
          "detail": "£36.063m (support agreed in February 2026)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2024-25"
        }
      ],
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 25.9,
        "perResident": {
          "culture-leisure.parks": 1.24,
          "highways-transport.maintenance": 5.6,
          "education": 649.48,
          "childrens-social-care": 245.79,
          "adult-social-care": 505.15,
          "public-health": 55.81,
          "highways-transport": 46.56,
          "environment": 55.71,
          "culture-leisure": 16.22,
          "planning-development": 9.11,
          "central": 39.92,
          "fire": 46.52,
          "other": 0.24
        }
      }
    },
    {
      "code": "E10000024",
      "name": "Nottinghamshire County Council",
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 147,
        "decided": 113,
        "investigated": 18,
        "upheld": 13,
        "rate": 72,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 89,
        "satisfactoryRemedy": 8,
        "compliance": 100,
        "upheldPer100k": 1.5,
        "previous": {
          "year": "2024-25",
          "decided": 85,
          "rate": 88
        }
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 707793,
        "reserves": 211942,
        "reservesPct": 29.9,
        "previous": {
          "year": "2024-25",
          "reservesPct": 35
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 426074,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-07-12",
          "url": "https://reports.ofsted.gov.uk/provider/44/891"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-03-19",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/nottinghamshire-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 4,
          "bc": 12,
          "unclassified": 20
        }
      },
      "events": [
        {
          "date": "2025-12-17",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Forvis Mazars LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2022-09-16",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, other",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-016-061.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/other/21-016-061"
        },
        {
          "date": "2021-06-23",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, safeguarding",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-019-681.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/safeguarding/19-019-681"
        },
        {
          "date": "2021-01-27",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, assessment and care plan",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-015-363.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/assessment-and-care-plan/19-015-363"
        }
      ],
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 29.1,
        "perResident": {
          "culture-leisure.parks": 2.33,
          "environment.street-cleaning": 1.02,
          "highways-transport.maintenance": 18.05,
          "education": 679.49,
          "childrens-social-care": 265.47,
          "adult-social-care": 501.91,
          "public-health": 62.87,
          "housing": 0.05,
          "highways-transport": 60.39,
          "environment": 58.68,
          "culture-leisure": 17.21,
          "planning-development": 26.07,
          "central": 13.81,
          "other": 0.71
        }
      }
    },
    {
      "code": "E10000025",
      "name": "Oxfordshire County Council",
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 126,
        "decided": 92,
        "investigated": 30,
        "upheld": 24,
        "rate": 80,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 89,
        "satisfactoryRemedy": 8,
        "compliance": 100,
        "upheldPer100k": 3.1,
        "previous": {
          "year": "2024-25",
          "decided": 84,
          "rate": 100
        }
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 626716,
        "reserves": 305407,
        "reservesPct": 48.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 52.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 260883,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2024-04-09",
          "url": "https://reports.ofsted.gov.uk/provider/44/931"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-09-05",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/oxfordshire-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 5,
          "bc": 9,
          "unclassified": 20
        }
      },
      "events": [
        {
          "date": "2026-02-03",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2022-12-05",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-009-723.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/21-009-723"
        }
      ],
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 30.2,
        "perResident": {
          "culture-leisure.parks": 4.02,
          "highways-transport.maintenance": 33.87,
          "education": 655.51,
          "childrens-social-care": 238.1,
          "adult-social-care": 410.78,
          "public-health": 53.36,
          "housing": 4.65,
          "highways-transport": 74.56,
          "environment": 47.31,
          "culture-leisure": 18.61,
          "planning-development": 4.1,
          "central": 23.01,
          "fire": 44.53
        }
      }
    },
    {
      "code": "E10000028",
      "name": "Staffordshire County Council",
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 209,
        "decided": 187,
        "investigated": 73,
        "upheld": 65,
        "rate": 89,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 89,
        "satisfactoryRemedy": 3,
        "compliance": 100,
        "upheldPer100k": 7.2,
        "previous": {
          "year": "2024-25",
          "decided": 150,
          "rate": 83
        }
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 600065,
        "reserves": 488289,
        "reservesPct": 81.4,
        "previous": {
          "year": "2024-25",
          "reservesPct": 80.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 340000,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2024-01-12",
          "url": "https://reports.ofsted.gov.uk/provider/44/860"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-05-30",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/staffordshire-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 2,
          "bc": 9,
          "unclassified": 14
        }
      },
      "events": [
        {
          "date": "2026-02-27",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor KPMG LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-28",
          "kind": "audit-backstop",
          "title": "Listed by MHCLG as not meeting the audit backstop requirements for 2023-24",
          "detail": "Draft accounts published by the deadline: yes. Audit opinion delivered by the backstop date: yes.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/government/publications/addressing-the-local-audit-backlog-in-england-non-compliance-lists/addressing-the-local-audit-backlog-in-england-non-compliance-lists--2"
        },
        {
          "date": "2022-03-01",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, looked after children",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-012-417.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/looked-after-children/20-012-417"
        },
        {
          "date": "2021-10-01",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-000-770.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/20-000-770"
        },
        {
          "date": "2021-08-17",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, school transport",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-010-985.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/school-transport/20-010-985"
        }
      ],
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 28.2,
        "perResident": {
          "culture-leisure.parks": 3,
          "highways-transport.maintenance": 20.33,
          "education": 583,
          "childrens-social-care": 272.81,
          "adult-social-care": 404.33,
          "public-health": 48.27,
          "highways-transport": 65.18,
          "environment": 55.46,
          "culture-leisure": 14.2,
          "planning-development": 1.54,
          "central": 2.84
        }
      }
    },
    {
      "code": "E10000029",
      "name": "Suffolk County Council",
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 245,
        "decided": 178,
        "investigated": 61,
        "upheld": 57,
        "rate": 93,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 89,
        "satisfactoryRemedy": 30,
        "compliance": 100,
        "upheldPer100k": 7.2,
        "previous": {
          "year": "2024-25",
          "decided": 186,
          "rate": 94
        }
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 635951,
        "reserves": 158881,
        "reservesPct": 25,
        "previous": {
          "year": "2024-25",
          "reservesPct": 27.8
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 758416,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2024-08-21",
          "url": "https://reports.ofsted.gov.uk/provider/44/935"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-07-01",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/suffolk-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 6,
          "bc": 5,
          "unclassified": null
        }
      },
      "events": [
        {
          "date": "2026-01-23",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-04-04",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-005-778.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/23-005-778"
        },
        {
          "date": "2023-02-21",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, alternative provision",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-002-489.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/alternative-provision/22-002-489"
        },
        {
          "date": "2022-05-30",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-003-011.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/21-003-011"
        }
      ],
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 30.1,
        "perResident": {
          "culture-leisure.parks": 3.69,
          "highways-transport.maintenance": 18.55,
          "education": 627.59,
          "childrens-social-care": 210.2,
          "adult-social-care": 496.41,
          "public-health": 53.69,
          "housing": 2.98,
          "highways-transport": 30.77,
          "environment": 16.26,
          "culture-leisure": 17.04,
          "planning-development": 2.44,
          "central": 26.73,
          "fire": 48.9,
          "other": -0.29
        }
      }
    },
    {
      "code": "E10000030",
      "name": "Surrey County Council",
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 368,
        "decided": 307,
        "investigated": 105,
        "upheld": 93,
        "rate": 89,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 89,
        "satisfactoryRemedy": 18,
        "compliance": 100,
        "upheldPer100k": 7.4,
        "previous": {
          "year": "2024-25",
          "decided": 281,
          "rate": 92
        }
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 1135102,
        "reserves": 348706,
        "reservesPct": 30.7,
        "previous": {
          "year": "2024-25",
          "reservesPct": 17
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 1273158,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": {
        "year": "2025-26",
        "status": "draft",
        "threshold": 50000,
        "over": 2704,
        "previousYear": "2024-25",
        "previousOver": 2167,
        "allowances": 1803000,
        "previousAllowances": 1768000,
        "allowancesText": "Member Allowances* 1,803 (2024/25 1,767); Member Expenses - (1); total 1,803 (1,768) £000. *Includes the employer's contributions for national insurance £184k (2024/25, £121k).",
        "sourceName": "Surrey County Council, Surrey County Council Statement of Accounts 2025/26 (draft, 30.06.26)",
        "sourceUrl": "https://www.surreycc.gov.uk/__data/assets/pdf_file/0011/528257/DRAFT-Statement-of-Accounts-2526-30.06.26-with-AGS.pdf",
        "page": "PDF pages 86-87 (printed pages 85-86), Note 28",
        "lastVerified": "2026-09-24",
        "note": "Note 28 'Officers Remuneration over £50k': Non School, Schools and Total numbers; counts are the Total column (2,704 in 2025/26; 2,167 in 2024/25). Dashes recorded as 0; runs of all-dash bands collapsed into one row here. The note does not state whether senior officers (Note 27) are included or excluded. The council notes the rise in the lowest two bands is mainly due to the 1 April 2025 pay award moving grade PS10 above the £50,000 threshold."
      },
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2025-05-09",
          "url": "https://reports.ofsted.gov.uk/provider/44/936"
        },
        "cqc": {
          "rating": "Good",
          "date": "2024-11-20",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/surrey-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 4,
          "bc": 5,
          "unclassified": 22
        }
      },
      "events": [
        {
          "date": "2025-11-28",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2024-01-08",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-000-875.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/23-000-875"
        },
        {
          "date": "2023-01-12",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 22-000-826.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/22-000-826"
        },
        {
          "date": "2021-02-10",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, residential care",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 19-020-697.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/residential-care/19-020-697"
        }
      ],
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 41,
        "perResident": {
          "culture-leisure.parks": 4.73,
          "highways-transport.maintenance": 29.87,
          "education": 761.76,
          "childrens-social-care": 210.22,
          "adult-social-care": 439.56,
          "public-health": 38.88,
          "housing": 4.22,
          "highways-transport": 77.55,
          "environment": 70.99,
          "culture-leisure": 17.92,
          "planning-development": 4.62,
          "central": 10.89,
          "fire": 43.16
        }
      }
    },
    {
      "code": "E10000031",
      "name": "Warwickshire County Council",
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 94,
        "decided": 69,
        "investigated": 16,
        "upheld": 14,
        "rate": 88,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 89,
        "satisfactoryRemedy": 14,
        "compliance": 100,
        "upheldPer100k": 2.2,
        "previous": {
          "year": "2024-25",
          "decided": 72,
          "rate": 88
        }
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 515657,
        "reserves": 218260,
        "reservesPct": 42.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 45.1
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 236225,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2025-10-14",
          "url": "https://reports.ofsted.gov.uk/provider/44/937"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-02-20",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/warwickshire-council"
        },
        "roads": {
          "year": "2024-25",
          "a": 5,
          "bc": 4,
          "unclassified": 13
        }
      },
      "events": [
        {
          "date": "2026-01-16",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-06-17",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-006-216.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/24-006-216"
        }
      ],
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 27.1,
        "perResident": {
          "culture-leisure.parks": 1.29,
          "environment.street-cleaning": 0.53,
          "highways-transport.maintenance": 21.9,
          "education": 782.17,
          "childrens-social-care": 257.05,
          "adult-social-care": 409.68,
          "public-health": 45.34,
          "housing": 3.8,
          "highways-transport": 59.89,
          "environment": 40.05,
          "culture-leisure": 16.1,
          "planning-development": 18.4,
          "central": 29.12,
          "fire": 49.6
        }
      }
    },
    {
      "code": "E10000032",
      "name": "West Sussex County Council",
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 214,
        "decided": 167,
        "investigated": 61,
        "upheld": 57,
        "rate": 93,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 89,
        "satisfactoryRemedy": 11,
        "compliance": 100,
        "upheldPer100k": 6.2,
        "previous": {
          "year": "2024-25",
          "decided": 202,
          "rate": 89
        }
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 791066,
        "reserves": 144984,
        "reservesPct": 18.3,
        "previous": {
          "year": "2024-25",
          "reservesPct": 23.5
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 473761,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Requires improvement to be good",
          "date": "2023-05-11",
          "url": "https://reports.ofsted.gov.uk/provider/44/938"
        },
        "cqc": {
          "rating": "Good",
          "date": "2025-08-29",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/west-sussex"
        },
        "roads": {
          "year": "2024-25",
          "a": 6,
          "bc": 5,
          "unclassified": 17
        }
      },
      "events": [
        {
          "date": "2026-01-30",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Ernst & Young LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-09-17",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, transport",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 24-009-730.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/transport/24-009-730"
        },
        {
          "date": "2021-06-24",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, disabled children",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 20-001-685.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/disabled-children/20-001-685"
        }
      ],
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 30.1,
        "perResident": {
          "culture-leisure.parks": 2.17,
          "environment.street-cleaning": 0.04,
          "highways-transport.maintenance": 32.86,
          "education": 883.24,
          "childrens-social-care": 258.14,
          "adult-social-care": 419.59,
          "public-health": 51.49,
          "housing": 6.95,
          "highways-transport": 78.08,
          "environment": 97.13,
          "culture-leisure": 14.17,
          "planning-development": 4.63,
          "central": 20.02,
          "fire": 46.69,
          "other": 11.37
        }
      }
    },
    {
      "code": "E10000034",
      "name": "Worcestershire County Council",
      "complaints": {
        "body": "LGSCO",
        "sourceId": "lgsco",
        "year": "2025-26",
        "received": 98,
        "decided": 77,
        "investigated": 22,
        "upheld": 19,
        "rate": 86,
        "rateLabel": "Uphold rate: share of detailed investigations upheld",
        "similarRate": 89,
        "satisfactoryRemedy": 26,
        "compliance": 100,
        "upheldPer100k": 3.1,
        "previous": {
          "year": "2024-25",
          "decided": 93,
          "rate": 85
        }
      },
      "finance": {
        "year": "2025-26",
        "sourceId": "revenue-outturn",
        "netRevenueExpenditure": 468596,
        "reserves": 83577,
        "reservesPct": 17.8,
        "previous": {
          "year": "2024-25",
          "reservesPct": 21.3
        },
        "reservesDefinition": "Earmarked and unallocated revenue reserves at the end of the year, excluding schools and public health, as a share of net revenue expenditure",
        "borrowing": 714124,
        "borrowingAsAt": "30 June 2026",
        "dwellings": null,
        "borrowingPerDwelling": null
      },
      "pay": null,
      "services": {
        "ofsted": {
          "rating": "Good",
          "date": "2023-07-14",
          "url": "https://reports.ofsted.gov.uk/provider/44/885"
        },
        "cqc": {
          "rating": "Good",
          "date": "2026-05-15",
          "url": "https://www.cqc.org.uk/care-services/local-authority-assessment-reports/worcestershire-council"
        },
        "roads": {
          "year": "2024-25",
          "a": null,
          "bc": null,
          "unclassified": 19
        }
      },
      "events": [
        {
          "date": "2026-04-01",
          "kind": "referendum-limit",
          "title": "Council tax referendum limit for 2026-27 set at 9%",
          "detail": "Set for this council in the government’s referendum principles report, above the standard limit.",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://assets.publishing.service.gov.uk/media/6989c723d3f57710b50a9bb4/Council_Tax_Referendum_Principles_Report_2026-27.pdf"
        },
        {
          "date": "2026-02-23",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2026-27",
          "detail": "£59.933m (support agreed in-principle)",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2026-27"
        },
        {
          "date": "2025-12-17",
          "kind": "audit",
          "title": "Auditor’s opinion on the 2024-25 accounts signed",
          "detail": "PSAA records the status as “Delivered by backstop”; auditor Grant Thornton UK LLP.",
          "sourceName": "Public Sector Audit Appointments",
          "url": "https://www.psaa.co.uk/managing-audit-quality/monthly-audit-opinion-data/august-2026-audit-opinion-data/"
        },
        {
          "date": "2025-02-20",
          "kind": "efs",
          "title": "Exceptional Financial Support agreed in principle for 2025-26",
          "detail": "£33.6m",
          "sourceName": "Ministry of Housing, Communities and Local Government",
          "url": "https://www.gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26"
        },
        {
          "date": "2024-10-15",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, special educational needs",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-014-839.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/education/special-educational-needs/23-014-839"
        },
        {
          "date": "2024-10-10",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, disabled children",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 23-004-979.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/children-s-care-services/disabled-children/23-004-979"
        },
        {
          "date": "2022-04-27",
          "kind": "ombudsman",
          "title": "Ombudsman report: upheld, direct payments",
          "detail": "Local Government and Social Care Ombudsman public interest report, case 21-005-339.",
          "sourceName": "Local Government and Social Care Ombudsman",
          "url": "https://www.lgo.org.uk/decisions/adult-care-services/direct-payments/21-005-339"
        }
      ],
      "spending": {
        "year": "2025-26",
        "councilTaxShare": 29.8,
        "perResident": {
          "culture-leisure.parks": 1.48,
          "environment.street-cleaning": 0.01,
          "highways-transport.maintenance": 16.48,
          "education": 742.45,
          "childrens-social-care": 263.8,
          "adult-social-care": 459.43,
          "public-health": 64.86,
          "housing": -0.08,
          "highways-transport": 52.29,
          "environment": 68.47,
          "culture-leisure": 18.89,
          "planning-development": 8.72,
          "central": 20.52,
          "other": -0.85
        }
      }
    }
  ],
  "ni": [
    {
      "code": "N09000001",
      "name": "Antrim and Newtownabbey"
    },
    {
      "code": "N09000002",
      "name": "Armagh City, Banbridge and Craigavon"
    },
    {
      "code": "N09000003",
      "name": "Belfast"
    },
    {
      "code": "N09000004",
      "name": "Causeway Coast and Glens"
    },
    {
      "code": "N09000005",
      "name": "Derry City and Strabane"
    },
    {
      "code": "N09000006",
      "name": "Fermanagh and Omagh"
    },
    {
      "code": "N09000007",
      "name": "Lisburn and Castlereagh"
    },
    {
      "code": "N09000008",
      "name": "Mid and East Antrim"
    },
    {
      "code": "N09000009",
      "name": "Mid Ulster"
    },
    {
      "code": "N09000010",
      "name": "Newry, Mourne and Down"
    },
    {
      "code": "N09000011",
      "name": "Ards and North Down"
    }
  ],
  "nationMeasures": {
    "district-rate-ni": {
      "nation": "Northern Ireland",
      "id": "district-rate-ni",
      "forMeasure": "band-d",
      "label": "Domestic district rate",
      "definition": "The domestic district rate each council set for 2026-27, in pence for every £1 of a home’s capital value, as the Department of Finance publishes it; the regional rate (0.5559p, the same everywhere) is not included.",
      "unit": "pence",
      "dp": 4,
      "kind": "seq",
      "period": "2026-27",
      "sourceId": "ni-rate-poundages",
      "values": {
        "N09000001": 0.4425,
        "N09000011": 0.4435,
        "N09000002": 0.5412,
        "N09000003": 0.4492,
        "N09000004": 0.5101,
        "N09000005": 0.6655,
        "N09000006": 0.4468,
        "N09000007": 0.3966,
        "N09000008": 0.5668,
        "N09000009": 0.433,
        "N09000010": 0.4999
      },
      "average": null
    },
    "district-rate-rise-ni": {
      "nation": "Northern Ireland",
      "id": "district-rate-rise-ni",
      "forMeasure": "council-tax-rise",
      "label": "Rise in the domestic district rate",
      "definition": "The change in each council’s domestic district rate from 2025-26 to 2026-27, from the Department of Finance’s published poundages; homes have not been revalued since 2005, so it is also the change in the district part of every household’s rates bill.",
      "unit": "percent",
      "dp": 1,
      "kind": "seq",
      "period": "2026-27",
      "sourceId": "ni-rate-poundages",
      "values": {
        "N09000001": 3,
        "N09000011": 4.5,
        "N09000002": 2.8,
        "N09000003": 4.5,
        "N09000004": 3.3,
        "N09000005": 4.5,
        "N09000006": 2,
        "N09000007": 4.3,
        "N09000008": 2.9,
        "N09000009": 3.4,
        "N09000010": 2.8
      },
      "average": null
    },
    "district-rates-per-head-ni": {
      "nation": "Northern Ireland",
      "id": "district-rates-per-head-ni",
      "forMeasure": "council-tax-per-head",
      "label": "District rates income per resident",
      "definition": "Each council’s district rates income in 2023-24, domestic and business rates together as the Local Government Auditor reports it, divided by the mid-2023 population estimate.",
      "unit": "pounds",
      "dp": 0,
      "kind": "seq",
      "period": "2023-24",
      "sourceId": "niao-local-government",
      "values": {
        "N09000001": 358,
        "N09000011": 363,
        "N09000002": 346,
        "N09000003": 532,
        "N09000004": 395,
        "N09000005": 451,
        "N09000006": 354,
        "N09000007": 372,
        "N09000008": 410,
        "N09000009": 294,
        "N09000010": 349
      },
      "average": {
        "value": 398,
        "label": "All Northern Ireland councils together",
        "basis": "calculated"
      }
    },
    "district-rates-share-ni": {
      "nation": "Northern Ireland",
      "id": "district-rates-share-ni",
      "forMeasure": "council-tax-share",
      "label": "Share of the council’s income from district rates",
      "definition": "District rates income (domestic and business) as a share of each council’s total income in 2023-24, from the Local Government Auditor’s tables of council income by type.",
      "unit": "percent",
      "dp": 1,
      "kind": "seq",
      "period": "2023-24",
      "sourceId": "niao-local-government",
      "values": {
        "N09000001": 62.3,
        "N09000011": 77.1,
        "N09000002": 63,
        "N09000003": 66.9,
        "N09000004": 63.8,
        "N09000005": 67.1,
        "N09000006": 50.5,
        "N09000007": 57.2,
        "N09000008": 66.2,
        "N09000009": 55.9,
        "N09000010": 70.9
      },
      "average": {
        "value": 64.2,
        "label": "All Northern Ireland councils together",
        "basis": "calculated"
      }
    },
    "reserves-ni": {
      "nation": "Northern Ireland",
      "id": "reserves-ni",
      "forMeasure": "reserves",
      "label": "Usable reserves as a share of expenditure",
      "definition": "Each council’s usable reserves at 31 March 2024 as a share of its 2023-24 expenditure, as the Local Government Auditor reports it; usable reserves include capital receipts and earmarked sums as well as the general fund.",
      "unit": "percent",
      "dp": 1,
      "kind": "seq",
      "period": "2023-24",
      "sourceId": "niao-local-government",
      "values": {
        "N09000001": 28.2,
        "N09000011": 32.4,
        "N09000002": 52.1,
        "N09000003": 31.5,
        "N09000004": 36.3,
        "N09000005": 59.4,
        "N09000006": 68.7,
        "N09000007": 70,
        "N09000008": 37.7,
        "N09000009": 72.1,
        "N09000010": 44.3
      },
      "average": {
        "value": 45.1,
        "label": "All Northern Ireland councils together",
        "basis": "calculated"
      }
    },
    "audit-status-ni": {
      "nation": "Northern Ireland",
      "id": "audit-status-ni",
      "forMeasure": "audit-status",
      "label": "Audit opinion on the latest accounts",
      "definition": "The Local Government Auditor’s opinion on each council’s 2023-24 financial statements, as stated in the annual Local Government Auditor’s report; Northern Ireland has no audit backstop.",
      "unit": "category",
      "dp": 0,
      "kind": "cat",
      "categories": [
        {
          "key": "unqualified",
          "label": "Unqualified opinion"
        },
        {
          "key": "qualified",
          "label": "Qualified opinion"
        }
      ],
      "period": "2023-24",
      "sourceId": "niao-local-government",
      "values": {
        "N09000001": "unqualified",
        "N09000002": "unqualified",
        "N09000003": "unqualified",
        "N09000004": "unqualified",
        "N09000005": "unqualified",
        "N09000006": "unqualified",
        "N09000007": "unqualified",
        "N09000008": "unqualified",
        "N09000009": "unqualified",
        "N09000010": "unqualified",
        "N09000011": "unqualified"
      },
      "average": null
    },
    "street-cleaning-ni": {
      "nation": "Northern Ireland",
      "id": "street-cleaning-ni",
      "forMeasure": "street-cleaning-per-resident",
      "label": "“Other cleaning” spending per resident",
      "definition": "Each council’s spending on cleaning other than waste collection and disposal (mainly street cleansing) in 2023-24, as the Local Government Auditor’s expenditure analysis reports it, divided by the mid-2023 population estimate.",
      "unit": "pounds",
      "dp": 2,
      "kind": "seq",
      "period": "2023-24",
      "sourceId": "niao-local-government",
      "values": {
        "N09000001": 21.05,
        "N09000011": 12.13,
        "N09000002": 9.92,
        "N09000003": 53.63,
        "N09000004": 38.1,
        "N09000005": 34.47,
        "N09000006": 22.19,
        "N09000007": 19.89,
        "N09000008": 17.88,
        "N09000009": 32.24,
        "N09000010": 29.44
      },
      "average": {
        "value": 28.69,
        "label": "All Northern Ireland councils together",
        "basis": "calculated"
      }
    },
    "recreation-sport-ni": {
      "nation": "Northern Ireland",
      "id": "recreation-sport-ni",
      "forMeasure": "parks-per-resident",
      "label": "Recreation and sport spending per resident",
      "definition": "Each council’s spending on recreation and sport in 2023-24, which covers parks and open spaces together with leisure centres and sports facilities, as the Local Government Auditor’s expenditure analysis reports it, divided by the mid-2023 population estimate.",
      "unit": "pounds",
      "dp": 2,
      "kind": "seq",
      "period": "2023-24",
      "sourceId": "niao-local-government",
      "values": {
        "N09000001": 139.17,
        "N09000011": 53.97,
        "N09000002": 110.48,
        "N09000003": 210.25,
        "N09000004": 71.26,
        "N09000005": 112.03,
        "N09000006": 98.13,
        "N09000007": 125.98,
        "N09000008": 76.52,
        "N09000009": 105.92,
        "N09000010": 115.03
      },
      "average": {
        "value": 121.33,
        "label": "All Northern Ireland councils together",
        "basis": "calculated"
      }
    },
    "street-cleaning-sc": {
      "id": "street-cleaning-sc",
      "nation": "Scotland",
      "forMeasure": "street-cleaning-per-resident",
      "label": "Net cost of street cleaning per resident",
      "definition": "Net spending on street cleaning per resident, from the Local Government Benchmarking Framework’s net cost per 1,000 residents (ENV03a).",
      "unit": "pounds",
      "dp": 2,
      "kind": "seq",
      "period": "2024-25",
      "sourceId": "lgbf-env03a",
      "values": {
        "S12000033": 9.13,
        "S12000034": 12.62,
        "S12000010": 10.41,
        "S12000041": 23.75,
        "S12000035": 14.53,
        "S12000036": 30.02,
        "S12000005": 15.3,
        "S12000006": 6.2,
        "S12000042": 18.68,
        "S12000008": 10.22,
        "S12000045": 7.55,
        "S12000011": 9.98,
        "S12000047": 18.58,
        "S12000049": 29.43,
        "S12000017": 11.64,
        "S12000018": 19.92,
        "S12000019": 15.33,
        "S12000020": 8.08,
        "S12000014": 15.72,
        "S12000013": 11.34,
        "S12000021": 18.54,
        "S12000050": 13.23,
        "S12000023": 13.62,
        "S12000048": 21,
        "S12000038": 10.88,
        "S12000026": 12.69,
        "S12000027": 19.88,
        "S12000028": 15.3,
        "S12000029": 17.51,
        "S12000030": 27.17,
        "S12000039": 11.23,
        "S12000040": 19.85
      },
      "average": {
        "value": 17.87,
        "label": "Scotland",
        "basis": "published"
      }
    }
  },
  "coverage": {
    "pay": "39 council(s) so far, from statements of accounts read by hand. From each council's statement of accounts. England and Scotland count employees paid £50,000 or more; Wales counts from £60,000. Councils differ in whether schools staff and senior officers are included in the count, which the note on each entry records. Coverage grows as statements of accounts are read.",
    "valueForMoney": "Auditors' value-for-money conclusions and significant weaknesses for English councils are published only in each auditor's annual report, on the council's own website. There is no central dataset. Entries are added here as each report is read, with its date and link.",
    "cqc": "149 councils listed by CQC.",
    "unmatched": "0"
  }
}
